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Statutes Text

Article - Tax - General




§12–105.

    (a)    The tobacco tax rate for cigarettes is:

        (1)    $1.00 for each package of 10 or fewer cigarettes;

        (2)    $2.00 for each package of at least 11 and not more than 20 cigarettes;

        (3)    10.0 cents for each cigarette in a package of more than 20 cigarettes; and

        (4)    10.0 cents for each cigarette in a package of free sample cigarettes.

    (b)    (1)    Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 30% of the wholesale price of the tobacco products.

        (2)    (i)    In this paragraph, “premium cigars” has the meaning stated in § 16.5–101 of the Business Regulation Article.

            (ii)    Except as provided in subparagraph (iii) of this paragraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.

            (iii)    The tobacco tax rate for premium cigars is 15% of the wholesale price of the premium cigars.