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Tobacco Tax

The Revenue Administration Division is responsible for monitoring the manufacture, storage, transportation, sale and distribution of tobacco in Maryland, while collecting state taxes on cigarettes and other tobacco products. The Division issues licenses and permits, provides online verification of licenses and permits, and offers electronic funds transfer payment services.

Both Maryland residents and non-residents can lawfully possess five cartons or less of untaxed cigarettes. Cigarettes that donít bear the proper Maryland tax stamps may be seized as contraband, along with any vehicle used in transporting the untaxed cigarettes.

This section contains all of the information, resources and tools business taxpayers will need to understand tobacco tax. Follow the links below and at the bottom of each page of the section.

  • Learn about it! See the Tax Information section for information on tax regulations (administrative releases and bulletins and tax rates.
  • File it! The Filing Information section has all the information and resources you need to file tobacco tax, including registration information for new filers, related forms, filing instructions and due dates.
  • Pay it! See the Payment Information section regarding the different payment methods available.
  • Get a refund! If your business conducts sales during periods of entertainment, you may be eligible for a refund of paid tobacco tax. See the Refund Information section for details.
  • Get help! For additional assistance, review the Frequently Asked Questions or Contact Information section.

Links for Tobacco Tax
Business Tax Types
Tobacco Tax
  Tax Information
  Filing Information
  Payment Information
  Refund Information
  Online Services
  Contact Information
  Reports and Statistics
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