Md. Code, Tax - General § 6-103

Md. Code, Tax - General § 6-103
in effect
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The boxing and wrestling tax does not apply to: (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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=6-103&enactments=falseFetched: 10/17/2026

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