Maryland Cigarette Tax Increase 2008

Effective January 1, 2008

Maryland Tobacco Tax Rate Chart

Floor Tax
The 2007 Special Session of the Maryland General Assembly passed House Bill 5, which was signed by the Governor on November 19, 2007. This bill increases the cigarette tax in Maryland from $1.00 per pack of 20 cigarettes to $2.00 per pack beginning January 1, 2008. The bill also states that all cigarettes used, possessed, or held in the State on or after January 1, 2008 by any person for sale or use in the State shall be subject to the full tobacco tax of $2.00 per pack of 20 cigarettes. This requirement, commonly referred to as a floor tax, will be implemented as described in Bulletins TT-53, and TT-54. Choose from the following links for the proper bulletins and the required tax return form to be used by those licensed in Maryland to sell cigarettes.