Md. Code, Tax-Gen. § 12-102

Current with changes from the 2024 Legislative Session
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, or electronic smoking devices as defined under § 16.7-101 of the Business Regulation Article.
(2) If a county imposed a tax on electronic smoking devices on January 1, 2020, the county may continue to impose a tax on electronic smoking devices at the same rate that was in effect on January 1, 2020.

Md. Code, TG § 12-102

Amended by 2021 Md. Laws, Ch. 37,Sec. 1, eff. 3/12/2021.