Legal Question in Constitutional Law in Maryland

Import Tax

In article 1, the constitution states that. ''No tax or duty shall be laid on articles exported from any state.'' The State of Maryland, and I guess other states as well, charge state tax if you bring cigarettes from one state to another. I'm wondering if Maryland has the legal authority to charge MD residents the taxes for cigarettes that are bought in Virginia (paid VA tax) into Maryland?


Asked on 4/15/08, 12:31 pm

1 Answer from Attorneys
G. Joseph Holthaus III Law Offices of G. Joseph Holthaus

Re: Import Tax

It's not an import tax but rather a use tax. Distributors are licensed and the tax is prepaid through the purchase of stamps, which are put upon each cigarette pack. Distributors collect taxes from the retailer at or before the time of sale. The tax is paid inside the state. Restrictions apply for taking tobacco across state lines. Retail sales tax applies to other goods besides cigarettes and this is another matter.

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Answered on 4/15/08, 10:49 pm


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