Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Consumer FAQs about Tobacco

What is the minimum age to buy or possess cigarettes?

18 years of age. See Criminal Law, CL-108.

Is there an age limit for selling cigarettes?

No, provided that proper work permits are in place

Why can't I smoke in my workplace, a public building, or at a restaurant?

 Contact the Maryland Department of Occupational Safety and Health at 410-767-2215.

How many cigarettes can be imported into Maryland?

Five cartons per person.  Importing more than five cartons is a felony if transported.  See Tax General TG 12-104 and TG 13-1015.

Who enforces Maryland's cigarette and tobacco tax laws?

The Maryland Comptrollerís Field Enforcement Division handles the enforcement of state laws governing cigarettes and tobacco. 

How can I report a store thatís selling cigarettes to minors?

Contact your local jurisdiction's law enforcement agency. 

What is the current Maryland excise tax on cigarettes?

The current tax rate is $2.00 per pack of 20.

July 1, 1999 Ė Tax rate increased from $.36 to $.66 per pack of 20.

June 1, 2002 - Tax rate increased from $.66 to $1.00 per pack of 20.

Effective January 1, 2008, the rate increased from $1.00 to $2.00 per pack of 20.

Can I order cigarettes over the Internet?

No.  It is illegal to purchase cigarettes over the Internet.

What are fire safe cigarettes?

All cigarettes manufactured or sold in Maryland must be tested and marked as Fire Safe Cigarettes. See the current list of certified brands.  See also Business Regulation BR 16-602.

Links for Alcohol and Tobacco Tax
Taxpayer Assistance
Business Tax FAQs
Alcohol and Tobacco Tax
  Consumer FAQs about Tobacco
  Consumer FAQs about Alcoholic Beverages
  Industry FAQs about Alcohol and Tobacco
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