{"data":{"id":"us-md/md.-code-tax-general-12-102","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 12–102","heading":"","body":"(a) Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.\n(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.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=12-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6635ad6c85b02089fbd477ccc4d5196c58255e78cbb00eedce73d51415863c93","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-101","next":"us-md/md.-code-tax-general-12-103"},"notice":"GroundRules: Original legal text. Not legal advice."}