# Tax - General (GTG)

## Title 12. Tobacco Tax

### Subtitle 1. Definitions; General Provisions

#### Section 12-102

(a) Except as provided in Sec. 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 Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)