Md. Code, Tax-Gen. § 12-102
Current with changes from the 2024 Legislative Session, chs. 2--407, effective on or before 7/1/2024
Section 12-102 - Imposition of tax(a) Except as provided in § 12-104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.(b)(1) Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, or electronic smoking devices as defined under § 16.7-101 of the Business Regulation Article.(2) If a county imposed a tax on electronic smoking devices on January 1, 2020, the county may continue to impose a tax on electronic smoking devices at the same rate that was in effect on January 1, 2020.Amended by 2021 Md. Laws, Ch. 37,Sec. 1, eff. 3/12/2021.