# Tax - General (GTG)

## Title 6. Boxing and Wrestling Tax

### Subtitle 1. Definitions; General Provisions

#### Section 6-101

(a) In this title the following words have the meanings indicated.

(b) "Boxing or wrestling contest" means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.

(c) "Telecast" means:

  (1) a closed circuit telecast;

  (2) a subscription television broadcast; or

  (3) a pay-per-view cable or satellite television broadcast.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)