Maryland Tax - General Section 12-101

      (a)      In this title the following words have the meanings indicated.

      (b)      "Cigarette" means any size or shaped roll for smoking that is made of tobacco or tobacco mixed with another ingredient and wrapped in paper or in any other material except tobacco.

      (c)      "Other tobacco product" means:

            (1)      any cigar or roll for smoking, other than a cigarette, made in whole or in part of tobacco; or

            (2)      any other tobacco or product made primarily from tobacco, other than a cigarette, that is intended for consumption by smoking or chewing or as snuff.

      (d)      "Sell" means to exchange or transfer, or to make an agreement to exchange or transfer, title or possession of property, in any manner or by any means, for consideration.

      (e)      "Tax stamp" means a device in the design and denomination that the Comptroller authorizes by regulation for the purpose of being affixed to a package of cigarettes as evidence that the tobacco tax is paid.

      (f)      "Unstamped cigarettes" means a package of cigarettes to which tax stamps are not affixed in the amount and manner required in § 12-304 of this title.

      (g)      "Wholesale price" means the price for which a wholesaler buys other tobacco products, exclusive of any discount, trade allowance, rebate, or other reduction.

      (h)      "Wholesaler" means, unless the context requires otherwise:

            (1)      a person who acts as a wholesaler as defined in § 16-201 of the Business Regulation Article; or

            (2)      a person who:

                  (i)      holds other tobacco products for sale to another person for resale; or

                  (ii)      sells other tobacco products to another person for resale.