Vetoed by Governor Larry Hogan, Jr.

Vote Smart's Synopsis:

Vote to concur with senate amendments and pass a bill that increases the tobacco tax and establishes a tax on vaping products and e-cigarettes.

Highlights:

• Defines “other tobacco products” to include (Sec. 1):

• Cigars and premium cigars;

• Pipe tobacco and chewing tobacco;

• Snuff and snus; or

• Filters, rolling papers, pipes, and hookahs.

• Specifies that other tobacco products shall not include (Sec. 1):

• Cigarettes;

• Electronic smoking devices; or

• Drugs, devices, or a combination of products authorized by the US FDA.

• Specifies that an electronic smoking device does not include a battery or battery charger when sold separately (Sec. 1).

• Establishes a sales and use tax rate for electronic smoking devices at 12 percent of the actual taxable price (Sec. 1).

• Establishes a sales and use tax rate for vaping liquid sold in a 5 milliliter container at 60 percent of the actual taxable price (Sec. 1).

• Increases the tobacco tax rate for cigarettes to the following rates, including (Sec. 1):

• $1 for a package of 10 or fewer cigarettes;

• $3.75 for a package of at least 11 but less than 20 cigarettes; and

• 17.5 cents for each cigarette in a package of at least 20 cigarettes.

• Establishes the following tobacco tax rates for other tobacco products, including (Sec. 1):

• 15 percent of the wholesale price for premium cigars; and

• 30 percent of the wholesale price for pipe tobacco.

Full Bill Text

Vote Smart's Synopsis:

Vote to amend and pass a bill that increases the tobacco tax and establishes a tax on vaping products and e-cigarettes.

Highlights:

• Defines “other tobacco products” to include (Sec. 1):

• Cigars and premium cigars;

• Pipe tobacco and chewing tobacco;

• Snuff and snus; or

• Filters, rolling papers, pipes, and hookahs.

• Specifies that other tobacco products shall not include (Sec. 1):

• Cigarettes;

• Electronic smoking devices; or

• Drugs, devices, or a combination of products authorized by the US FDA.

• Specifies that an electronic smoking device does not include a battery or battery charger when sold separately (Sec. 1).

• Establishes a sales and use tax rate for electronic smoking devices at 12 percent of the actual taxable price (Sec. 1).

• Establishes a sales and use tax rate for vaping liquid sold in a 5 milliliter container at 60 percent of the actual taxable price (Sec. 1).

• Increases the tobacco tax rate for cigarettes to the following rates, including (Sec. 1):

• $1 for a package of 10 or fewer cigarettes;

• $3.75 for a package of at least 11 but less than 20 cigarettes; and

• 17.5 cents for each cigarette in a package of at least 20 cigarettes.

• Establishes the following tobacco tax rates for other tobacco products, including (Sec. 1):

• 15 percent of the wholesale price for premium cigars; and

• 30 percent of the wholesale price for pipe tobacco.

Full Bill Text