Official websites use .maryland.gov

A .maryland.gov website belongs to an official government organization in Maryland.

Secure websites use HTTPS certificate

A lock icon () or https:// means you’ve safely connected to the official website. Share sensitive information only on official, secure websites.

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Does an out-of-state manufacturer have to register as a wholesaler to pay the OTP tax?

Yes, if the OTP is sold to Maryland by the manufacturer. Anyone who holds a cigarette license is obligated to submit the OTP tax.

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