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

Other Tobacco Products (other than cigarettes).

July 1, 2000.

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

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

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

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

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

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

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

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.