§ 12-105. Tax rate
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Tax - General, § 12-105
§ 12-105. Tax rate
(a) The tobacco tax rate for cigarettes is:
(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.
(c)(1) For premium cigars and pipe tobacco sold by an out-of-state seller, the tobacco tax rate applies to:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 284; Acts 1991, c. 671, § 1; Acts 1992, c. 1, § 1; Acts 1999, c. 121, § 2, eff. July 1, 2000; Acts 2002, c. 288, § 16, eff. June 1, 2002; Acts 2003, c. 20, § 1, eff. April 8, 2003; Acts 2007, 1st Sp. Sess., c. 6, § 3, eff. Jan. 1, 2008; Acts 2012, 1st Sp. Sess., c. 2, § 2, eff. July 1, 2012; Acts 2021, c. 37, § 1, eff. March 14, 2021; Acts 2021, c. 767, § 2, eff. July 1, 2022; Acts 2021, c. 768, § 2, eff. July 1, 2022.
Formerly Art. 81, §§ 432, 433.
MD Code, Tax - General, § 12-105, MD TAX GENERAL § 12-105
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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