Md. Code Ann., Tax-Gen. § 11-245 — § 11-245

The sales and use tax does not apply to the sale of:
(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.