§ 12-104. Exemptions

   (a) "Consumer" defined. -- "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.

(b) In general. -- The tobacco tax does not apply to:

   (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;

   (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

   (3) cigarettes or other tobacco products that:

      (i) a consumer brings into the State:

         1. 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

         2. 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;

      (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

      (iii) are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer or an other tobacco products manufacturer.

HISTORY: An. Code 1957, art. 81, § 432, 438, 456, 456A, 464; 1988, ch. 2, § 1; 1991, ch. 88, § 2; 1992, ch. 26, § 2; 1994, ch. 464; 1995, ch. 4, § 7; 1996, ch. 10, § 1; 1999, ch. 121, § 3; 2005, ch. 112; 2010, ch. 72, § 5; ch. 388; 2013, ch. 174.