Effective January 1, 2008, the Maryland tobacco tax for cigarettes is $2.00 per pack of 20 cigarettes. Other tobacco products (OTP) are subject to a tax rate of 15 percent of the wholesale price.
Maryland Tobacco Tax Rate Chart
|Cigarettes - for pack of at least 11 and not more than 20
|Cigarettes - for each cigarette in a pack of more than 20
|Cigarettes - for each cigarette in a package of free sample cigarettes
||70 percent of the wholesale price
||Tax rate remains unchanged at 15 percent of the wholesale price
|Other Tobacco Products (OTP)
||30 percent of the wholesale price
See the Federal Tax and Fee Rate Chart for Tobacco Products on the Alcohol and Tobacco Tax and Trade Bureau Web site.