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Ch. 717 2024 LAWS OF MARYLAND
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2. an engine;
3. a rear axle carrier; or
4. a transmission; [or]
(iii) a charge for a nontaxable service that is made in connection with a sale of a taxable communication service, even if the nontaxable charges are aggregated with and not separately stated from the taxable charges for communications services, if the vendor can reasonably identify charges not subject to tax from its books and records that are kept in the regular course of business; OR
(IV) A TRANSPORTATION NETWORK COMPANY IMPACT FEE IMPOSED UNDER § 10–408 OF THE PUBLIC UTILITIES ARTICLE.
11–104.
(j)(1) (i) In this subsection, the following words have…#
(j) (1) (i) In this subsection, the following words have the meanings indicated.
(ii)“Electronic smoking device” has the meaning stated in §…#
(ii) “Electronic smoking device” has the meaning stated in § 16.7–101 of the Business Regulation Article.
(iii) “Tobacco pipe” means a pipe made primarily of meerschaum, wood, or porcelain, with a bowl designed to be used without a screen or filter.
(iv) “Vaping liquid” has the meaning stated in § 16.7–101 of the Business Regulation Article.
(2) Except as provided in paragraph (3) of this subsection, the sales and use tax rate is [12%] 20% of the taxable price for[:
(i)] electronic smoking devices[; and
(ii) tobacco pipes].
(3) The sales and use tax for vaping liquid sold in a container that contains 5 milliliters or less of vaping liquid is 60% of the taxable price.
(4) THE SALES AND USE TAX FOR TOBACCO PIPES IS 12% OF THE TAXABLE PRICE.
12–105.
(a) The tobacco tax rate for cigarettes is: