Md. Code Regs. 14.17.04.09

Current through Register Vol. 52, No. 1, January 10, 2025

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.

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.