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General Information

Alcohol and Tobacco Tax

Motor Fuel Tax

Taxpayer Services


Tobacco Tax Regulations

Title 03, Subtitle 02 Alcohol and Tobacco Tax

Chapter 02: Tobacco Tax
Number Title
.01 Purchase of Cigarette Tax Stamps.
.02 Cigarette Sales to Out-of-State Vendors.
.03 Wholesaler and Subwholesaler Record Requirements.
.04 Sales to Armed Forces Exchanges or Commissaries.
.05 Cigarette Tax Stamps.
.06 Sales to Maryland Subwholesalers for Resale Outside of Maryland.
.07 Sample Cigarettes.
.08 Other Tobacco Products
 
Chapter 03: Maryland Cigarette Sales Below Cost Act
Number Title
.01 Transportation Costs Calculated as Part of the Basic Cost of Cigarettes.
.02 Notice That Wholesaler is Unlicensed.
.03 Applications for Cigarette Licenses.
.04 Record Keeping and Licensing.
.05 "Cost to Wholesaler" Eliminated From Certain Purchases
.06 Sales by Manufacturers' Representatives.
.07 Wholesaler's Cost of Doing Business.
.08 Promotional Allowances and Cigarette Buydowns.
 
Chapter 04: Administration
Number Title
01. Tax Returns and Reports.
02. Reports of Boards of License Commissioners and County Dispensaries.


 
Tobacco Tax Information
  Administrative News and Forms
Tobacco Tax Administrative Releases
Tobacco Tax Bulletins
Tobacco Tax Regulations
Tobacco Tax Forms
  Cigarette Sales Below Cost Act
  Tax Rates
 

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