Record and sources
Rules and source trail
Legal with restrictions
Maryland permits regulated sales to people 21 or older. Electronic-smoking-device businesses are licensed, face-to-face age verification applies, indoor smoke-free law covers vaping, and current sales-tax rates are 20% for electronic smoking devices and 60% for certain small vaping-liquid containers.
- Effective from
- 2026-08-22T00:00:00.000Z
- Supporting sources
- 6
Supporting sources
- Bus. Reg. §16.7-204.1, version 1, Subsection (b)
- Tobacco 21 FAQ, version 1, Compliance section
- Cigarettes, OTP, and ESD Tax Rate Changes, version 1, ESD rate table
- Tax-General §11-104, version 1, Subsection (j)
- Chapter 415 (SB 249), version 1, Sections 2-3
- MDH helps businesses comply with updated Clean Indoor Air Act, version 1, ESD coverage section