Md. Code Ann., Tax-Gen. § 11-245
Medical cannabis; sale between cannabis businesses or nurseries
Effective Jul 1, 2025Added by Acts 2023, c. 254, § 5, eff. May 3, 2023; Acts 2023, c. 255, § 5, eff. May 3, 2023. Amended by Acts 2025, c. 637, § 1, eff. July 1, 2025.State of Maryland
- (1) medical cannabis under Title 36 of the Alcoholic Beverages and Cannabis Article;
- (2) cannabis between cannabis businesses that are licensed under Title 36 of the Alcoholic Beverages and Cannabis Article; or
- (3) cannabis between a cannabis business licensed under Title 36 of the Alcoholic Beverages and Cannabis Article and a cannabis nursery registered under Title 36 of the Alcoholic Beverages and Cannabis Article.
The sales and use tax does not apply to the sale of:
Added by Acts 2023, c. 254, § 5, eff. May 3, 2023; Acts 2023, c. 255, § 5, eff. May 3, 2023. Amended by Acts 2025, c. 637, § 1, eff. July 1, 2025.