Statutes, codes, and regulations
Maryland Administrative code
Title 14 - INDEPENDENT AGENCIESSubtitle 17 - MARYLAND CANNABIS ADMINISTRATION
Chapter 14.17.04 - Medical Cannabis Program
Section 14.17.04.09 - Tax Exemption of Medical Cannabis

Md. Code Regs. 14.17.04.09

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Current through Register Vol. 51, No. 24, December 2, 2024
Section 14.17.04.09 - Tax Exemption of Medical Cannabis

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

Md. Code Regs. 14.17.04.09

Regulation .09 adopted effective 50:14 Md. R. 559, eff. 7/1/2023 (EMERGENCY); adopted effective 51:14 Md. R. 676, eff. 6/7/2024, exp. 8/31/2024 (Emergency); adopted effective 51:14 Md. R. 678, eff. 7/22/2024.