County Taxes - Excise Taxes
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ELECTRONIC CIGARETTE TAX
Effective August 19, 2015, the County Council of Montgomery County, Maryland imposed an excise tax on every person who supplies an Electronic Cigarette product to a dealer in the County; or supplies and services a vending machine with an Electronic Cigarette Product.
The term Electronic Cigarette Product means any product containing or delivering nicotine or any other substance intended for human consumption that can be used by a person to simulate smoking through inhalation of vapor or aerosol from the product. The term includes any such device, whether manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pipe, e-hookah, or vape pen, or under any other product name or descriptor. It also includes any refill, cartridge, or any other component of an Electronic Cigarette, or accessory of an Electronic Cigarette whether or not sold separately.
If any dealer transports or causes to be transported into the County an Electronic Cigarette Product, that dealer is liable for the payment of the tax imposed, unless that dealer obtains from the supplier of the Electronic Cigarette Product a written certification, in a form approved by the Director, that the supplier is liable for and is paying the tax.
If you have any questions, contact The Division of Treasury – Excise Tax Unit, 255 Rockville Pike, Suite L-15, Rockville, Maryland 20850. Email: firstname.lastname@example.org or Telephone 240-777-8994.
- Electronic Cigarette Distributor Certification Form
- More information regarding electronic cigarette tax.
- County's ACH information for use by customers to authorize debits from their bank
- Instruction on How to Use eCig Tax Application
- Access eCig Tax Application
- Electronic Cigarette - FAQ
Fuel Energy Tax Rates
Room Rental - Transient
- Room Rental- Transient Tax Information
- Room Rental-Transient Tax Application
- Room Rental-Transient Tax Report
Tax Return Forms