House Bill 5 (Chapter 6, Acts of 2007), which was passed during the 2007 Special Session of the Maryland General Assembly and signed by the Governor on November 19, 2007, increased 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 stated 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. Implementation of this requirement (commonly referred to as a floor tax) is described in Bulletins TT-53 and TT-54.
| Wholesalers, Subwholesalers, Vending Machine Operators and Retailers |
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| Cigarette Manufacturers |
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| Manufacturer's Representatives, Wholesalers, Subwholesalers, Vending Machine Operators and Retailers |
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