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Cigarette and Other Tobacco Products License

Cigarette License Checklist

643

Cigarette Wholesale Cost of Doing Business

723-A

Electronic Smoking Devices License Application

FAQ: Electronic Smoking Devices (ESD) Manufacturer-Wholesaler FAQs

FAQ: Electronic Smoking Devices (ESD) Retailer FAQs

613-1

Remote Tobacco Seller

Tobacco FAQs and Information

This section offers information for industry professionals and consumers, including FAQs about tobacco laws and regulations in Maryland. For licensing and permits, contact the ATCC at 443-300-6990. For tobacco tax inquiries, reach out to the Maryland Comptroller here.

Tobacco Consumer FAQs

What is the minimum age to buy or possess cigarettes?

21 years of age. See Criminal Law, 10-107.

Is there an age limit for selling cigarettes?

No, provided that proper work permits are in place.

Why can’t I smoke in my workplace, a public building, or at a restaurant?

Contact the Maryland Department of Occupational Safety and Health at 410-767-2215.

How many cigarettes can be imported into Maryland?

Five cartons per person. Importing more than five cartons is a felony if transported. See Tax General TG 12-104 and TG 13-1015.

Who enforces Maryland’s cigarette and tobacco tax laws?

The ATCC’s Field Enforcement Bureau handles the enforcement of state laws governing cigarettes and tobacco.

How can I report a store that’s selling cigarettes to minors?

Contact your local jurisdiction’s law enforcement agency.

What is the current Maryland excise tax on cigarettes?

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 to $.66 per pack of […]

Can I order cigarettes over the Internet?

No. It is illegal to purchase cigarettes over the Internet.

What are fire safe cigarettes?

All cigarettes manufactured or sold in Maryland must be tested and marked as Fire Safe Cigarettes. See also Business Regulation BR 16-602.

Tobacco Industry FAQs

Who pays the cigarette excise tax?

It is paid by wholesalers when they purchase tax stamps.

What is meant by the “Master Settlement Agreement”?

The Master Settlement Agreement (MSA) is an agreement that signed in November 1998, by attorneys general in 46 states and five U.S. territories and the tobacco industry. The agreement resolved […]

What does OTP stand for?

Other Tobacco Products (other than cigarettes).

When was the OTP tax created?

July 1, 2000.

Who reports and pays the OTP tax? And how often are reports filed?

Whoever reports the tax, should remit the tax, be it the wholesaler, retailer or consumer. If the wholesaler remits the tax, they should provide the retailer with a letter saying […]

On what amount does a tobacco manufacturer pay the OTP tax?

The tobacco manufacturer pays the tax on the amount it costs to make the OTP product, not the invoice amount.

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.

Can a wholesaler remit OTP tax for their sub-wholesaler and the sub-wholesaler file a return for the same period showing no tax due?

No, the “wholesaler” for the purpose of this tax, means a person located in or out of the state who sells to a retailer in Maryland. The tax shall be […]

Is documentation needed with the submission of the OTP tax report?

No. However, keep supporting documentation for audits, should they occur.

Can a wholesaler remit OTP tax by calculating the OTP tax of the selling price rather than the OTP tax of the cost?

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 products”. The tax must be […]

I am a Tobacco Vending Machine Operator. How do I get a tobacco vending machine sticker?

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 following information: name, company name […]

What is the difference between a regulation and a statute?

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.

I need a letter stating that all state taxes have been paid. Who do I contact?

Contact the General Accounting Division at 410-260-7813.

I cannot renew my license due to tax liabilities with the Comptroller’s Office. Who do I contact?

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)

Who do I contact at IRS with federal tax questions?

IRS individual tax questions: 1-800-829-1040 IRS business tax questions: 1-800-829-4933 Web site: www.irs.gov

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Tobacco

Applications and Forms

637