# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 13. Sales and Use Tax Revenue Distribution

#### Section 2-1302.4

After making the distributions required under Sec.Sec. 2-1301 through 2-1302.2 of this subtitle, of the sales and use tax collected from the sale of electronic smoking devices, as defined in Sec. 11-104(j) of this article, the Comptroller shall distribute the revenue attributable to a tax rate of 8% to the Blueprint for Maryland's Future Fund established under Sec. 5-206 of the Education Article.

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