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§ 11-245. Medical cannabis; sale between cannabis businesses

West's Annotated Code of MarylandTax-GeneralEffective: May 3, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: May 3, 2023
MD Code, Tax - General, § 11-245
§ 11-245. Medical cannabis; sale between cannabis businesses
Currentness
The sales and use tax does not apply to the sale of:
(1) medical cannabis under Title 36 of the Alcoholic Beverages and Cannabis Article; or
(2) cannabis between cannabis businesses that are licensed under Title 36 of the Alcoholic Beverages and Cannabis Article.

Credits

Added by Acts 2023, c. 254, § 5, eff. May 3, 2023; Acts 2023, c. 255, § 5, eff. May 3, 2023.
MD Code, Tax - General, § 11-245, MD TAX GENERAL § 11-245
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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