§ 12–104
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 12-104 (2026)
Title 12. Tobacco Tax
Subtitle 1. Definitions; General Provisions
§ 12–104LinkCopy Citation
(a)
“Consumer” means a person who possesses cigarettes or other tobacco products for a purpose other than selling or transporting the cigarettes or other tobacco products.
(b)
The tobacco tax does not apply to:
(1)
cigarettes that a licensed wholesaler under Title 16 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary;
(2)
other tobacco products that an other tobacco products wholesaler licensed under Title 16.5 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary; or
(3)
cigarettes or other tobacco products that:
(i)
a consumer brings into the State:
(1)
if the quantity brought from another state does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes; or
(2)
if the quantity brought from a United States armed forces installation or reservation does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes;
(ii)
a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products; or
(iii)
are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer or an other tobacco products manufacturer.