# Tax - General (GTG)

## Title 12. Tobacco Tax

### Subtitle 1. Definitions; General Provisions

#### Section 12-104

(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 Sec. 16-219 or Sec. 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.

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