The tobacco tax rate for cigarettes is: $5.00 for each package of 20 cigarettes; and 25 cents for each cigarette in a package of more than 20 cigarettes. 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. In this paragraph, “pipe tobacco” and “premium cigars” have the meanings stated in § 16.5–101 of the Business Regulation Article. Except as provided in subsubparagraph 2 of this subparagraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars. The tobacco tax rate for premium cigars is 15% of: the wholesale price of the premium cigars; or for premium cigars sold by an out–of–state seller, the price determined under subsection (c) of this section. The tobacco tax rate for pipe tobacco is 30% of: the wholesale price of the pipe tobacco; or for pipe tobacco sold by an out–of–state seller, the price determined under subsection (c) of this section. For premium cigars and pipe tobacco sold by an out–of–state seller, the tobacco tax rate applies to: the actual price paid by an out–of–state seller for a stock keeping unit; or 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. The Comptroller shall adopt regulations to implement this subsection.