§ 12–102
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 12-102 (2026)
Title 12. Tobacco Tax
Subtitle 1. Definitions; General Provisions
§ 12–102LinkCopy Citation
(a)
Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
(b)
(1)
Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, or electronic smoking devices as defined under § 16.7–101 of the Business Regulation Article.
(2)
If a county imposed a tax on electronic smoking devices on January 1, 2020, the county may continue to impose a tax on electronic smoking devices at the same rate that was in effect on January 1, 2020.