Maryland Political Subdivisions - Miscellaneous Provisions Section 9-601
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§ 9-601.
(a) Except as provided in subsection (b) of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5-101 of the Criminal Law Article.
(b) A sales or use tax imposed under subsection (a) of this section may not be imposed on sales by any person who complies with Title 5, Subtitle 3 of the Criminal Law Article.