Tax Information for Tobacco Taxpayers

The Processing Control Unit of the Revenue Administration Division is responsible for processing tobacco tax returns and related payments. In coordination with the Assistant Attorney General, the Unit reviews and compiles reported activity by licensed tobacco wholesalers as required by the Master Settlement Agreement (MSA), as well as prepares deposits for incoming revenue related to tobacco tax.

The Regulatory and Licensing Section (RLS) of the Field Enforcement Bureau is responsible for the issuance of licenses and permits and promotes fair trade practices in accordance with the law. RLS also provides online verification of licenses and permits.

Tobacco Tax Forms

Online Services and Payment Information

If a tax payment is due with a tobacco tax return, a check or money order may accompany the return, or payment can be submitted electronically using the Tobacco Tax Direct Debit Payments Application. If submitting payment electronically, please pay on or before the due date.

Returns with payment, can be mailed to:

Comptroller of Maryland
Revenue Administration Division
Attn: ATM Unit
P.O. Box 2999
Annapolis, MD 21404-2999

Report unpaid credit sales owed to wholesalers in the Credit Control Reporting System.