As part of Senate Bill 362, the “Budget Reconciliation and Financing Act of 2024,” Maryland has, among a variety of changes, increased the sales and use tax rate on the sale of electronic devices, including vaping liquid sold in a container that contains more than 5ml of vaping liquid. Effective July 1, 2024, the sales and use tax rate on electronic smoking devices increased to 20% from 12%.
More information on the changes to smoking devices can be found here.
