§11–245.

    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.