The Motor-fuel, Alcohol and Tobacco Tax Unit of the Revenue Administration Division is responsible for monitoring the manufacture, storage, transportation, sale and distribution of tobacco in Maryland, while collecting state taxes on cigarettes and other tobacco products. The Unit issues licenses and permits, provides online verification of licenses and permits, and offers electronic funds transfer payment services.
Maryland residents can bring no more than two packs of untaxed cigarettes into Maryland, while nonresidents passing through are limited to one carton. Cigarettes that don’t bear the proper Maryland tax stamps may be seized as contraband, along with any vehicle used in transporting the untaxed cigarettes.
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