Vapor Taxes - MD
Maryland - Excise Tax:
Subject to Tax
- 12% of Retail price
- E-Liquid with or without Nicotine (Bottle sizes 15ml and up)
- Personal Vaporizers (E-Cigarettes) (with or without Eliquid)
- Components, Parts and Accessories of the device (whether sold together or separately from the device)
- 60% of Retail price for liquid in 5ml or smaller containers (we do not sell these)
Not Subject to Tax
- Batteries,
- battery chargers,
- supplies,
- products or accessories that are not a component or part of a device,
- products or multipurpose flavoring that are not intended to be vaporized during the use of the device
Information is current as of: June 23, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
DEFINITIONS:
Maryland House Bill 1324 Status: (Passed) 2021-05-30 HouseEnacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 767
Maryland Senate Bill SB0883 CH0768 2021-05-30 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 768 [SB883 Detail]
Article – Tax – General 11–104.
(j) (1) (i) In this subsection, the following words have the meanings indicated.
(ii) “Electronic smoking device” has the meaning stated in § 16.7–101 of the Business Regulation Article.
(iii) “TOBACCO PIPE” MEANS A PIPE MADE PRIMARILY OF MEERSCHAUM, WOOD, OR PORCELAIN, WITH A BOWL DESIGNED TO BE USED WITHOUT A SCREEN OR FILTER.
(IV) “Vaping liquid” has the meaning stated in § 16.7–101 of the Business Regulation Article.
(2) Except as provided in paragraph (3) of this subsection, the sales and use tax rate [for electronic smoking devices] is 12% of the taxable price FOR:
(I) ELECTRONIC SMOKING DEVICES; AND
(II) TOBACCO PIPES.
(3) The sales and use tax for vaping liquid sold in a container that contains 5 milliliters or less of vaping liquid is 60% of the taxable price.
16.5–101
(i) (1) “Other tobacco products” means, except as provided in paragraph (3) of this subsection, a product that is:
(i) intended for human consumption or likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested in any other manner, and that is made of or derived from, or that contains:
1. tobacco; or
2. nicotine; or
(ii) a component or part used in a consumable product described under item (i) of this paragraph.
(2) “Other tobacco products” includes:
(i)] cigars, premium cigars, pipe tobacco, chewing tobacco, snuff, and snus[; and
(ii) filters, rolling papers, pipes, and hookahs].
(3) “Other tobacco products” does not include:
(i) cigarettes;
(ii) electronic smoking devices; or
(iii) drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration under the Federal Food, Drug, and Cosmetic Act; OR
Maryland Code, Business Regulation § 16.7-101
(c) (1) “Electronic smoking device” means a device that can be used to deliver aerosolized or vaporized nicotine to an individual inhaling from the device.
(2) “Electronic smoking device” includes:
(i) an electronic cigarette, an electronic cigar, an electronic cigarillo, an electronic pipe, an electronic hookah, a vape pen,
and vaping liquid; and
(ii) 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.
(l) “Vaping liquid” means a liquid that:
(1) consists of propylene glycol, vegetable glycerin, or other similar substance;
(2) may or may not contain natural or artificial flavors;
(3) may or may not contain nicotine; and
(4) converts to vapor intended for inhalation when heated in an electronic device.