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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.