§ 12-105. Tax rates

   (a) Cigarettes. -- The tobacco tax rate for cigarettes is:

   (1) $ 1.00 for each package of 10 or fewer cigarettes;

   (2) $ 2.00 for each package of at least 11 and not more than 20 cigarettes;

   (3) 10.0 cents for each cigarette in a package of more than 20 cigarettes; and

   (4) 10.0 cents for each cigarette in a package of free sample cigarettes.

(b) Other tobacco products. --

   (1) Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 30% of the wholesale price of the tobacco products.

   (2) (i) In this paragraph, "premium cigars" has the meaning stated in § 16.5-101 of the Business Regulation Article.

      (ii) Except as provided in subparagraph (iii) of this paragraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.

      (iii) The tobacco tax rate for premium cigars is 15% of the wholesale price of the premium cigars.

HISTORY: An. Code 1957, art. 81, § 432, 433; 1988, ch. 2, § 1; ch. 284; 1991, ch. 671, § 1; 1992, 1st Sp. Sess., ch. 1, § 1; 1999, ch. 121, § 1, 2; 2002, ch. 288, § 16; 2003, ch. 20; 2007 Sp. Sess., ch. 6, § 3; 2012 1st Sp. Sess., ch. 2, § 2.