Medical cannabis sold to qualifying patients or registered caregivers under this chapter shall be exempt from any sales and use tax assessment.

Authority: Alcoholic Beverages and Cannabis Article, §§36-201, 36-301, 36-302, 36-410, and 36-601, Annotated Code of Maryland

Effective date:

Regulations .01—.10 adopted as an emergency provision effective July 1, 2023 (50:14 Md. R. 559); emergency status expired June 30, 2024

Regulations .01—.09 adopted as an emergency provision effective June 7, 2024 (51:14 Md. R. 676)

Regulations .01—.09 adopted effective July 22, 2024 (51:14 Md. R. 678)

Regulation .07 repealed effective April 14, 2025 (52:7 Md. R. 324)

Regulation .08 amended and recodified to be Regulation .07 effective April 14, 2025 (52:7 Md. R. 324)

Regulation .09 amended and recodified to be Regulation .08 effective April 14, 2025 (52:7 Md. R. 324)

Regulation .09 adopted effective April 14, 2025 (52:7 Md. R. 324)