Md. Code, Tax - General, Title 6

in effect

Md. Code, Tax - General § 6-101

(a) In this title the following words have the meanings indicated. (b) “Boxing or wrestling contest” means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match. (c) “Telecast” means: (1) a closed circuit telecast; (2) a subscription television broadcast; or (3) a pay–per–view cable or satellite television broadcast.

Md. Code, Tax - General § 6-102

Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from: (1) a charge for admission to a boxing or wrestling contest in the State; and (2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.

Md. 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.

Md. Code, Tax - General § 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.

Md. Code, Tax - General § 6-201

A person shall complete, under oath, and file with the Comptroller the boxing and wrestling tax return: (1) on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the boxing and wrestling tax; and (2) for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax.

Md. Code, Tax - General § 6-202

(a) Each person who has gross receipts subject to the boxing and wrestling tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation. (b) The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination by the Comptroller at any time during business hours. (c) The person shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller consents in writing to an earlier destruction of the records or requires in writing that the records be kept longer than 4 years.

Md. Code, Tax - General § 6-301

A person who has gross receipts subject to the boxing and wrestling tax shall pay the tax on those gross receipts with the return that covers those receipts.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatutesFetched: 10/16/2026