Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Cigarette Sales Below Cost Act

The Cigarette Sales Below Cost Act prohibits retailers and wholesalers from selling cigarettes at prices below cost to lessen competition. The calculators below can be used to calculate either the minimum price set by law or an alternate price that meets legal requirements. The calculators are now being updated. Effective May 1, 2010, the approved cost of doing business percentage is 0.52 percent.

Calculators:

 



 
Additional Links: Cigarette Sales Below Cost Act
Alcohol and Tobacco Tax
Tobacco Tax Information
Cigarette Sales Below Cost Act
  Wholesalers Cigarette Cost of Doing Business
  Retailer to Consumer Cigarette Minimum Price Calculation
  Subwholesaler to Retailer Cigarette Minimum Price Calculation