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2017 Maryland Code
Tax - General
Title 12 - Tobacco Tax
Subtitle 1 - Definitions; General Provisions
§ 12-105. Tax rates
Universal Citation: MD Tax-Gen Code § 12-105 (2017)
- (a) Cigarettes. -- The tobacco tax rate for cigarettes is:
- (1) $ 1.00 for each package of 10 or fewer cigarettes;
- (2) $ 2.00 for each package of at least 11 and not more than 20 cigarettes;
- (3) 10.0 cents for each cigarette in a package of more than 20 cigarettes; and
- (4) 10.0 cents for each cigarette in a package of free sample cigarettes.
- (b) Other tobacco products. --
- (1) Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 30% of the wholesale price of the tobacco products.
- (i) In this paragraph, "premium cigars" has the meaning stated in § 16.5-101 of the Business Regulation Article.
- (ii) Except as provided in subparagraph (iii) of this paragraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.
- (iii) The tobacco tax rate for premium cigars is 15% of the wholesale price of the premium cigars.
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