§ 6-103. Exemptions

MD Tax-Gen Code § 6-103 (2019) (N/A)
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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.