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FORM - 643

Cigarette Wholesale Cost of Doing Business

  • Tobacco
  • N/A
  • Information
  • Who needs to submit this form?
    • Cigarette wholesalers who wish to apply for approval for a lower cost of doing business in Maryland.
  • When should this form be submitted?
    • The form must be submitted 60 days before the desired effective date if applying for a new cost or by April 1 annually if already approved.
  • What additional documents are required?
    • Wholesalers must provide their most recent federal tax return and supporting documentation for the expenses listed on the form.
Download Cigarette Wholesale Cost of Doing Business Form
  • Section

State Agencies

Health Departments

Federal Agencies

  • Tools & Resources

License & Permit Database

Cigarette Wholesaler Min. Price Calculator

Do You Have A
Complaint Or Tip?

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  • in case you missed it
2024 Maryland Tobacco Modernization Act compliance guide

The 2024 Maryland Tobacco Modernization Act: Essential Retailer Guide

read

ATCC Enforcement of Underage Tobacco Sales

read

ATCC 2024 Annual Report

read

ATCC Connect Summer 2024

read

ATCC Commissioner Updates

read

ATCC Enforcement Activity, FY2024

read

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 #51

Thursday,
March 20, 2025
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May 19, 2022

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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.
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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.
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File a formal complaint related to alcohol, tobacco, or cannabis sales or distribution practices in Maryland.
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