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.

en English▼
X
af Afrikaanssq Albanianam Amharicar Arabichy Armenianaz Azerbaijanieu Basquebe Belarusianbn Bengalibs Bosnianbg Bulgarianca Catalanceb Cebuanony Chichewazh-CN Chinese (Simplified)zh-TW Chinese (Traditional)co Corsicanhr Croatiancs Czechda Danishnl Dutchen Englisheo Esperantoet Estoniantl Filipinofi Finnishfr Frenchfy Frisiangl Galicianka Georgiande Germanel Greekgu Gujaratiht Haitian Creoleha Hausahaw Hawaiianiw Hebrewhi Hindihmn Hmonghu Hungarianis Icelandicig Igboid Indonesianga Irishit Italianja Japanesejw Javanesekn Kannadakk Kazakhkm Khmerko Koreanku Kurdish (Kurmanji)ky Kyrgyzlo Laola Latinlv Latvianlt Lithuanianlb Luxembourgishmk Macedonianmg Malagasyms Malayml Malayalammt Maltesemi Maorimr Marathimn Mongolianmy Myanmar (Burmese)ne Nepalino Norwegianps Pashtofa Persianpl Polishpt Portuguesepa Punjabiro Romanianru Russiansm Samoangd Scottish Gaelicsr Serbianst Sesothosn Shonasd Sindhisi Sinhalask Slovaksl Slovenianso Somalies Spanishsu Sundanesesw Swahilisv Swedishtg Tajikta Tamilte Teluguth Thaitr Turkishuk Ukrainianur Urduuz Uzbekvi Vietnamesecy Welshxh Xhosayi Yiddishyo Yorubazu Zulu

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.

Share

Explore More

You are being redirected to the Comptroller of Maryland’s MD Tax Connect website.

The ATCC does not administrate the MD Tax Connect portal, nor is it responsible for the collection of taxes for any business purposes. Please contact the Office of the Comptroller at 1-800-MDTAXES if you require assistance with these resources.

Go To MD Tax Connect

Upcoming Meeting #57

Thursday,
October 16, 2025
Meeting Link

Commission Meeting Archives

#55

July 17, 2025

Watch

#54

June 26, 2025

Watch

#53

May 15, 2025

Watch

#52

April 17, 2025

Watch

#51

March 20, 2025

Watch

#51

February 20, 2025

Watch

Contact by Email

Tips and Complaints

Report Violations or File a Complaint

Help us uphold Maryland’s alcohol, tobacco, and cannabis regulations by providing information about violations or non-compliance. Whether you’re submitting a tip about a potential violation or filing a formal complaint, your input is essential to maintaining a safe and well-regulated marketplace.
Please choose one of the following options to proceed:

Submit a Tip

Have information related to violations or non-compliance? Submit a tip to help us maintain regulatory standards.
Please include any relevant informations, such as names of businesses or individuals who may be in violation.
Would you like to be contacted by an agent?

File a Complaint

File a formal complaint related to alcohol, tobacco, or cannabis sales or distribution practices in Maryland.
Please include any relevant informations, such as names of businesses or individuals who may be in violation.
Would you like an agent contact you?

Your Contact Information

Name
Name
First
Last