Section 12-303 – Purchase of Tax Stamps
(a) (1) A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation. (2) Tax stamps may not be bought from a person other than the Comptroller unless the buyer: (i) has written permission from the Comptroller to do so; or (ii) is acting in accordance with the regulations of the […]
Section 11-708 – Display of License
Each licensee shall display the license in each place of business of the licensee in the State.
Section 11-709 – Transfer of License
Except as otherwise provided in this subtitle, a license may not be transferred.
Section 11-710 – Denials, Reprimands, Suspensions, and Revocations — Grounds
Subject to the hearing provisions of § 11-711 of this subtitle, the Comptroller may deny a license to any applicant, reprimand any licensee, or suspend or revoke a license: (1) if the applicant or licensee: (i) fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another; or (ii) fraudulently or […]
Section 11-711 – Denials, Reprimands, Suspensions, and Revocations — Hearings
(a) Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller. (b) The Comptroller shall give notice and hold the hearing in accordance […]
Section 11-712 – Prohibited Act
A person may not engage in the business of a retail vendor, engage in the business of an out–of–state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.
Section 12-102 – Imposition of Tax
(a) Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State. (b) (1) Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, […]
Section 12-103 – Presumption of Taxability; Contraband Tobacco Products; Burden of Proof
(a) A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax. (b) Cigarettes or other tobacco products are contraband tobacco products if they: (1) are possessed or sold in the State in a manner that is not authorized under this title or under Title 16, Title 16.5, or […]
Section 12-104 – Exemptions
(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 […]
Section 12-105 – Tax Rates
(a) The tobacco tax rate for cigarettes is: (1) $3.75 for each package of 20 cigarettes; and (2) 17.5 cents for each cigarette in a package of more than 20 cigarettes. (b) (1) Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 53% of the wholesale price of the tobacco products. […]