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Maryland Consumer Tax Laws
More Information on Consumer Tax Laws
| Sales Tax | 5% Tax-Gen. §11-104 |
| Cigarette Tax | $1.00/pack of 20 cigarettes Tax-Gen. §12-105 |
| Gasoline Tax per Gallon | 23.5¢ Tax-Gen. §9-305 |
| Use Tax | 5% Tax-Gen. §11-104 |
| Liquor Tax | Beer 9¢/gal.; Wine 40¢ /gal.; Spirits $1.50 gal.; Tax-Gen. §5-105 |
| Gambling Tax | NA |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law:
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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