(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, […]
(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 […]
(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 […]
(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. […]
