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2008 Tobacco Tax Legislation

The Maryland General Assembly passed the following statewide legislative bills related to alcohol and tobacco laws. A brief synopsis of the bills is provided, along with the effective date and chapter number, if signed by the Governor. Bills do not become law until signed by the Governor, scheduled for April 24, May 13 and May 22, 2008. Also, approximately thirty-four legislative bills related to county alcohol licensure and regulation have passed this session. For a summary of those pieces of legislation, visit the Maryland General Assembly’s Web site.

Senate Bill 9 (Chapter 343)
Alcoholic Beverages - Beer Keg Sales - Registration Form
Requiring a person who sells beer in kegs at retail in Prince George’s County to complete a specified registration form and to record on the copy of the registration form the purchaser’s identification number and the date the identification was issued. EFFECTIVE JULY 1, 2008.

Senate Bill 118 (Chapter 369) (House Bill 205)
Alcoholic Beverages - Beer Manufacturer & Distributor Agreements - Obligation of Successor Manufacturer

Requiring a successor beer manufacturer who terminates an agreement with a beer distributor to remunerate the beer distributor a sum equal to the fair market value calculated from the date of the termination for the sale of the beer; requiring a successor beer manufacturer to give notice to a surviving beer distributor before termination of specified agreements, and providing for other obligations of a successor beer manufacturer. EFFECTIVE OCTOBER 1, 2008.

Senate Bill 188 (Chapter 568)
Comptroller - Cigarette Business Licenses - Grounds for Disciplinary Action

Clarifying that applicants for cigarette business licenses and licensees must buy cigarettes for resale from a licensed cigarette manufacturer in order to be in compliance with specified provisions of law and not subject to disciplinary action by the Comptroller. EFFECTIVE OCTOBER 1, 2008.

Senate Bill 745 (Chapter 702)
Alcoholic Beverages - Definitions - Beer

Altering the definition of beer as used in Article 2B of the Code and Title 5 of the Tax - General Article, Annotated Code of Maryland to include “flavored malt beverages” in conformity with the United States Alcohol and Tobacco Tax and Trade Bureau’s regulations. EFFECTIVE OCTOBER 1, 2008.

House Bill 76 (Chapter 566)
Furnishing an Alcoholic Beverage to Underage Individual - Penalty

Increasing the penalty for furnishing an alcoholic beverage for consumption to an individual under the age of 21 years under certain circumstances by imposing a fine not to exceeding $2,500 for a first offense and a fine not exceeding $5,000 for a subsequent violation. EFFECTIVE OCTOBER 1, 2008.

House Bill 703 (Chapter 86)
Alcoholic Beverages - Special Brewery Promotional Event Permit

Establishing a special brewery promotional event permit to be issued by the Office of the Comptroller to a holder of a Class 5 manufacturer’s license, authorizing a permit holder to provide beer samples and sell beer at a promotional event under specified circumstances. EFFECTIVE JUNE 1, 2008.

Links for Tobacco Tax Legislative Updates
Business Tax Types
Tobacco Tax
Tax Information
Tax Regulations
Tobacco Tax Legislative Updates
  2012 Tobacco Tax Legislation
  2010 Tobacco Tax Legislation
  2009 Tobacco Tax Legislation
  2008 Tobacco Tax Legislation
  2007 Tobacco Tax Legislation
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