Section 13-408(b) of the Tax General Article, Annotated Code of Maryland provides, "If the Comptroller determines that a person has possessed or transported cigarettes or other tobacco products on which the tobacco tax has not been paid as required under Title 12 of this article, the Comptroller shall assess the tobacco tax due."
It is illegal to purchase cigarettes over the Internet. It is also illegal to bring more than five cartons per person into Maryland from another state. Importing more than five cartons is a felony if transported. See Tax General TG 12-104 and TG 13-1015. The current tax rate is $2.00 per pack of twenty (20).
If you received a letter indicating that you owe Maryland tobacco tax and sales & use tax on the purchase of cigarettes:
The Comptroller received information indicating you purchased cigarettes over the Internet or out-of- state. The cigarettes purchased did not have the proper Maryland tobacco stamps affixed. According to our records, neither the Maryland tobacco tax nor the Maryland sales & use tax has been paid as required.
As a result, you, as the consumer who possessed the cigarettes, are responsible for remitting the cigarette tax. In addition, Maryland sales tax is due based on the total cost of the cigarettes.
For additional information, please view Consumer FAQs about Tobacco.
If you have questions about the letter you received, please call the number provided on the letter.