Article - Tax - General
12-105.
(A) The tobacco tax rate FOR CIGARETTES is:
(1) [18] 43 36 33 cents for each package of 10 or fewer cigarettes;
(2) [36] 86 72 66 cents for each package of at least 11 and not more than
20 cigarettes;
(3) [1.8] 4.3 3.6 3.3 cents for each cigarette in a package of more than 20
cigarettes; and
(4) [1.8] 4.3 3.6 3.3 cents for each cigarette in a package of free sample
cigarettes.
(B) THE TOBACCO TAX RATE FOR OTHER TOBACCO PRODUCTS IS 25% OF THE
WHOLESALE PRICE OF THE OTHER TOBACCO PRODUCTS.
12-303.
(b) The Comptroller shall allow a licensed wholesaler a discount of [1.36%]
0.57% 0.68% 9.8% 0.82% of the purchase price of tax stamps.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:
Article - Tax - General
12-105.
(a) (A) The tobacco tax rate for cigarettes is:
(1) [43] 68 36 33 cents for each package of 10 or fewer cigarettes;
(2) [86 cents] $1.36 72 66 cents for each package of at least 11 and not
more than 20 cigarettes;
(3) [4.3] 6.8 3.6 3.3 cents for each cigarette in a package of more than 20
cigarettes; and
(4) [4.3] 6.8 3.6 3.3 cents for each cigarette in a package of free sample
cigarettes.
(b) The tobacco tax rate for other tobacco products is 25% of the wholesale
price of the other tobacco products.
(B) THE TOBACCO TAX RATE FOR OTHER TOBACCO PRODUCTS IS 15% OF THE
WHOLESALE PRICE OF THE TOBACCO PRODUCTS.
12-303.
(b) The Comptroller shall allow a licensed wholesaler a discount of [0.57%]
0.36% of the purchase price of tax stamps.
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