Maryland § 12-105
Full text of Maryland Maryland Code § 12-105, with citation guidance and answers to common questions.
§ 12-105.
(a) The tobacco tax rate for cigarettes is:
(1) $5.00 for each package of 20 cigarettes; and
(2) 25 cents for each cigarette in a package of more than 20 cigarettes.
(b) (1) Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 60% of the wholesale price of the tobacco products.
(2) (i) In this paragraph, “pipe tobacco” and “premium cigars” have the meanings stated in § 16.5–101 of the Business Regulation Article.
(ii) 1. Except as provided in subsubparagraph 2 of this subparagraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.
2. The tobacco tax rate for premium cigars is 15% of:
A. the wholesale price of the premium cigars; or
B. for premium cigars sold by an out–of–state seller, the price determined under subsection (c) of this section.
(iii) The tobacco tax rate for pipe tobacco is 30% of:
1. the wholesale price of the pipe tobacco; or
2. for pipe tobacco sold by an out–of–state seller, the price determined under subsection (c) of this section.
(c) (1) For premium cigars and pipe tobacco sold by an out–of–state seller, the tobacco tax rate applies to:
(i) the actual price paid by an out–of–state seller for a stock keeping unit; or
(ii) if the actual price paid by an out–of–state seller for a stock keeping unit is not available, the average of the actual price paid by an out–of–state seller for a stock keeping unit over the 12 calendar months before January 1 of the year in which the sale occurs.
(2) The Comptroller shall adopt regulations to implement this subsection.
Frequently Asked Questions About Maryland § 12-105
What does Maryland Code § 12-105 cover?
Section 12-105 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 12-105?
A common citation format is "Maryland Code § 12-105" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 12-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.