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SB 259 would ban the sale of any tobacco or nicotine product in flavors other than tobacco. Even products granted marketing orders by FDA for meeting the “appropriate for the protection of public health standard,” or have also received “modified risk orders” would be prohibited for sale.
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Maryland LAWS & TAXES
- 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.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.
The state of Maryland has also specifically prohibited the sale of disposable closed systems devices in flavors other than tobacco or menthol.6
Montgomery County has banned the sale of all vapor products in flavors other than “tobacco.”8
- Smoke-free tobacco is subject to a state excise tax of 30% of the wholesale price.4
- Effective March 14, 2021, Maryland does have an enhanced sales and use tax (SUT) for “electronic smoking devices” (ESD) and containers of vaping liquid. The SUT for ESD is 12% of the retail sales price and the SUT 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 email@example.com for clarification.7
- https://content.govdelivery.com/attachments/MDCOMP/2020/02/10/file_attachments/1376534/Tobacco Bulletin 77 – 02.10.2020 – Flavored ESDs Unlawful.pdf
- Cigarette and OTP Tax Increase and Floor Tax; and Electronic Smoking Devices (ESD) Sales Tax (PDF)
Updated February 2023