{"data":{"id":"us-md/md.-code-tax-general-12-104","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 12–104","heading":"","body":"(a) “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.\n(b) The tobacco tax does not apply to:\n(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;\n(2) other tobacco products that an other tobacco products wholesaler licensed under Title 16.5 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary; or\n(3) cigarettes or other tobacco products that:\n(i) a consumer brings into the State:\n1. if the quantity brought from another state does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes; or\n2. if the quantity brought from a United States armed forces installation or reservation does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes;\n(ii) a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products; or\n(iii) are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer or an other tobacco products manufacturer.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=12-104","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"bb1cecc05410f900f38994fb477a57f565f7fbaa7d48fe03f1b2a2ea358c6158","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-103","next":"us-md/md.-code-tax-general-12-105"},"notice":"GroundRules: Original legal text. Not legal advice."}