Maryland Tax - General Section 12-104
§ 12-104.
(a) "Consumer" means a person who possesses cigarettes or other tobacco products for a purpose other than selling or transporting the cigarettes or other tobacco products.
(b) The tobacco tax does not apply to:
(1) cigarettes that a licensed wholesaler under Title 16 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary;
(2) other tobacco products that a wholesaler is holding for sale outside the State or to a United States armed forces exchange or commissary; or
(3) cigarettes or other tobacco products that:
(i) a consumer brings into the State:
1. if the quantity brought from another state does not exceed:
A. for a nonresident consumer traveling through this State, other tobacco products having a retail value of $25 or 1 carton of cigarettes; or
B. for any other consumer, other tobacco products having a retail value of $5 or 2 packages of cigarettes; or
2. if the quantity brought from a United States armed forces installation or reservation does not exceed:
A. for a consumer who is a member of an armed forces unit or who is entitled by law to make a purchase at an armed forces exchange, other tobacco products having a retail value of $50 or 2 cartons of cigarettes; or
B. for any other consumer, other tobacco products having a retail value of $5 or 2 packages of cigarettes that were bought at an armed forces exchange or commissary;
(ii) a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16-219 of the Business Regulation Article for the transportation of cigarettes or other tobacco products; or
(iii) are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer.
