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§ 12-104. Tobacco tax exceptions

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2013

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: October 1, 2013
MD Code, Tax - General, § 12-104
§ 12-104. Tobacco tax exceptions
Consumer defined
(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.
Exceptions to tobacco tax
(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 an other tobacco products wholesaler licensed under Title 16.5 of the Business Regulation Article 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 other tobacco products having a retail value of $100 or 5 cartons of cigarettes; or
2. if the quantity brought from a United States armed forces installation or reservation does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes;
(ii) a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16-219 or § 16.5-215 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 or an other tobacco products manufacturer.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1991, c. 88, § 2; Acts 1992, c. 26, § 2; Acts 1994, c. 464, § 1, eff. Oct. 1, 1994; Acts 1995, c. 4, § 7, eff. March 7, 1995; Acts 1996, c. 10, § 1, eff. April 9, 1996; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2005, c. 112, § 1, eff. June 1, 2005; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2013, c. 174, § 1, eff. Oct. 1, 2013.
Formerly Art. 81, §§ 432, 438, 456, 456A, 464.
MD Code, Tax - General, § 12-104, MD TAX GENERAL § 12-104
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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