the state of
Maryland
State Legislative Info
GOVERNOR
Wes Moore
100 State Circle
Annapolis, MD 21401-1925
Phone: (410) 974-3901
THE SENATE
Secretary of the Senate
Nicole M. Xander
Miller Senate Office Building
11 Bladen St.
Annapolis, MD 21401
Phone: (410) 841-3908
THE house
Clerk of the House
Sylvia C. Siegert
House Office Building
6 Bladen St.
Annapolis, MD 21401
Phone: (410) 841-3999
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Maryland CALLS TO ACTION
Maryland LAWS & TAXES
laws
- A person may not sell, distribute, or offer for sale to an individual under 21 years of age an electronic device, a component for an electronic device, or a product used to refill or resupply an electronic device that can be used to deliver nicotine to the individual inhaling from the device, including an electronic cigarette, cigar, cigarillo, or pipe. A person at least 18 years of age and an active duty member of the military is exempt.1
- A electronic nicotine delivery systems license is required for electronic nicotine delivery systems manufacturers, retailers, vape shop vendors, wholesaler distributors, or wholesaler importers; including specified application procedures and fees.2
- Maryland’s Clean Indoor Air Act has been amended to prohibit the use of vapor products where smoking is prohibited.3
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding. Maryland already bans the sale of tobacco and vapor products to minors and adults under the age of 21 years old.5
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
Montgomery County has banned the sale of all vapor products in flavors other than “tobacco.”7
taxes
- Smoke-free tobacco is subject to a state excise tax of 60% (effective July 1, 2024) of the wholesale price.4
- The Sales and Use Tax for vaping devices is 20% of the retail sales price (effective July 1, 2024) and the Sales and Use Tax for vaping liquid is 60% of the retail sales price for containers of 5 ml or less.
The state defines and “electronic smoking device” as including “items such as an electronic cigarette, an electronic cigar, an electronic cigarillo, an electronic pipe, an electronic hookah, a vape pen, and vaping liquid; and, with few exceptions, any component, part, or accessory of such a device regardless of whether or not it is sold separately, including any substance intended to be aerosolized or vaporized during use of the device.” -
Due to the unclear nature of these definitions, it is recommended that retailers contact taxpayer services at 410-260-7980, 1-800-638-2937, or by email at taxhelp@marylandtaxes.gov for clarification.6
- http://mgaleg.maryland.gov/WEBMGA/frmStatutesText.aspx?article=ghg§ion=24-305&ext=html&session=2017RS&tab=subject5
- http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=hb0523&stab=01&pid=billpage&tab=subject3&ys=2017rs
- https://malegislature.gov/Laws/SessionLaws/Acts/2018/Chapter157
- https://www.salestaxhandbook.com/maryland/tobacco
- http://www.wboc.com/story/40467112/gov-hogan-signs-into-law-legislation-raising-minimum-age-to-purchase-tobacco
- Cigarette and OTP Tax Increase and Floor Tax; and Electronic Smoking Devices (ESD) Sales Tax (PDF)
- https://apps.montgomerycountymd.gov/ccllims/DownloadFilePage?FileName=2630_1_10595_Bill_32-19_Signed_20200403.pdf
Updated April 2024
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