Md. Code Ann., Tax-Gen. § 6-103
Events exempt from tax
Effective Oct 1, 1994Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1993, c. 5, § 7; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.State of Maryland
- (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.
The boxing and wrestling tax does not apply to:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1993, c. 5, § 7; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
Formerly Art. 56, § 114.