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.
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