Maryland § 6-104
Full text of Maryland Maryland Code § 6-104, with citation guidance and answers to common questions.
§ 6-104.
(a) The boxing and wrestling tax rate is:
(1) except as provided in subsection (b) of this section, for charges to view a telecast of a boxing or wrestling contest, 10% of the gross receipts;
(2) except as provided in item (3) of this subsection, for charges for admission to a boxing or wrestling contest, the greater of:
(i) 10% of the gross receipts; or
(ii) $200; and
(3) for charges for admission to a boxing or wrestling contest, 5% of the gross receipts if the contest is conducted by:
(i) the Maryland National Guard; or
(ii) in Allegany County, a post of the Veterans of Foreign Wars or the American Legion.
(b) For charges to view a telecast of a boxing or wrestling contest, if gross receipts subject to the boxing and wrestling tax are also subject to the sales and use tax, the boxing and wrestling tax rate shall be set so the total tax rate does not exceed 10% of the gross receipts.
Frequently Asked Questions About Maryland § 6-104
What does Maryland Code § 6-104 cover?
Section 6-104 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 6-104?
A common citation format is "Maryland Code § 6-104" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 6-104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.