Section 12-104 - Exemptions [Subject to amendment effective May 1, 2011]. - Maryland Statutes

§ 12-104. Exemptions [Subject to amendment effective May 1, 2011; amended version follows this section].
 

(a)  "Consumer" defined.- "Consumer" means a person who possesses cigarettes or other tobacco products for a purpose other than selling or transporting the cigarettes or other tobacco products. 

(b)  In general.- The tobacco tax does not apply to: 

(1) cigarettes that a licensed wholesaler under Title 16 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary; 

(2) other tobacco products that a wholesaler is holding for sale outside the State or to a United States armed forces exchange or commissary; or 

(3) cigarettes or other tobacco products that: 

(i) a consumer brings into the State: 

1. if the quantity brought from another state does not exceed: 

A. for a nonresident consumer traveling through this State, other tobacco products having a retail value of $25 or 1 carton of cigarettes; or 

B. for any other consumer, other tobacco products having a retail value of $5 or 2 packages of cigarettes; or 

2. if the quantity brought from a United States armed forces installation or reservation does not exceed: 

A. for a consumer who is a member of an armed forces unit or who is entitled by law to make a purchase at an armed forces exchange, other tobacco products having a retail value of $50 or 2 cartons of cigarettes; or 

B. for any other consumer, other tobacco products having a retail value of $5 or 2 packages of cigarettes that were bought at an armed forces exchange or commissary; 

(ii) a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16-219 of the Business Regulation Article for the transportation of cigarettes or other tobacco products; or 

(iii) are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer. 
 

[An. Code 1957, art. 81, §§ 432, 438, 456, 456A, 464; 1988, ch. 2, § 1; 1991, ch. 88, § 2; 1992, ch. 26, § 2; 1994, ch. 464; 1995, ch. 4, § 7; 1996, ch. 10, § 1; 1999, ch. 121, § 3; 2005, ch. 112.]