Other Tobacco Products (OTP) Floor Tax
The 2012 Special Session of the Maryland General Assembly enacted legislation changing the excise tax on the wholesale price of OTP to the following:
Cigars – 70%
All Other OTP – 30%
Premium Cigars – Tax rate remains unchanged at 15%
The new tax rate applies to all OTP floor stock in Maryland on July 1, 2012. For more information, see Bulletin TT-73. Use Form ATT-610F to submit your OTP Floor Tax return.
Questions related to the OTP floor tax can be directed to Taxpayer Service at 410-260-7980, 1-800-638-2937, or email@example.com.