Section 12-105 - Tax rates(a) The tobacco tax rate for cigarettes is: (1) $5.00 for each package of 20 cigarettes; and(2) 25 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 60% of the wholesale price of the tobacco products.(2)(i) In this paragraph, "pipe tobacco" and "premium cigars" have the meanings stated in § 16.5-101 of the Business Regulation Article.(ii)1.Except as provided in subsubparagraph 2 of this subparagraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.
2. The tobacco tax rate for premium cigars is 15% of: A the wholesale price of the premium cigars; or
B. for premium cigars sold by an out-of-state seller, the price determined under subsection (c) of this section.(iii) The tobacco tax rate for pipe tobacco is 30% of: 1. the wholesale price of the pipe tobacco; or2. for pipe tobacco sold by an out-of-state seller, the price determined under subsection (c) of this section.Amended by 2024 Md. Laws, Ch. 717,Sec. 2, eff. 7/1/2024.Amended by 2021 Md. Laws, Ch. 768, Sec. 2, eff. 7/1/2022.Amended by 2021 Md. Laws, Ch. 767, Sec. 2, eff. 7/1/2022.Amended by 2021 Md. Laws, Ch. 37, Sec. 1, eff. 3/12/2021.