# Tax - General (GTG)

## Title 6. Boxing and Wrestling Tax

### Subtitle 1. Definitions; General Provisions

#### Section 6-103

The boxing and wrestling tax does not apply to:

(1) an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or

(2) an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men's Christian Association.

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