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No. the tax rate is calculated on the wholesale price. The wholesale price is defined as “the price for which a wholesaler buys other tobacco
Contact the Field Enforcement Bureau at 410-260-7388. Agents do not apply the stickers. The stickers will be mailed to the Vending Machine Operator, providing the
The legislature enacts statutes. The ATCC adopts, amends and repeals regulations under the authority granted by statutes, following the procedures in the Administrative Procedure Act.
Contact the General Accounting Division at 410-260-7813.
Business liability: 410-767-1908 Personal liability: 410-649-0633 (usually an income tax issue) Personal property tax: Clerk of the Circuit Court (in the respective county)
IRS individual tax questions: 1-800-829-1040 IRS business tax questions: 1-800-829-4933 Web site: www.irs.gov
21 years of age. See Criminal Law, 10-107.
No, provided that proper work permits are in place.
Contact the Maryland Department of Occupational Safety and Health at 410-767-2215.
Five cartons per person. Importing more than five cartons is a felony if transported. See Tax General TG 12-104 and TG 13-1015.
The ATCC’s Field Enforcement Bureau handles the enforcement of state laws governing cigarettes and tobacco.
Contact your local jurisdiction’s law enforcement agency.
The current tax rate is $3.75 per pack of 20. Historical tax rates are as follows: July 1, 1999 – Tax rate increased from $.36
No. It is illegal to purchase cigarettes over the Internet.
All cigarettes manufactured or sold in Maryland must be tested and marked as Fire Safe Cigarettes. See also Business Regulation BR 16-602.
Unlike sales of other types of tangible personal property and taxable services that are taxed at a 6% rate, the sales and use tax is
Licensed retailers can apply for a special Retail Off-Site Permit from the ATCC to sell wine produced by a Class 4 limited winery at a
Yes, retail receipts should be kept for two years or until audited. See Alcoholic Beverages Article 1-408.
State regulations do not require Catered Event Certificates to be kept for a certain length of time. A revolving calendar year should suffice. Check the
Yes. Catering food requires a license from the county.
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.
