Maryland Code, TAX – GENERAL 6-103
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Terms Used In Maryland Code, TAX - GENERAL 6-103
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.