Any person acting as an OTP manufacturer, retailer, storage warehouse, wholesaler, or tobacconist in Maryland must have an appropriate license. A license to act as an OTP retailer or tobacconist is required for each place of business. Licensing requirements do not apply to a seller located outside of Maryland when selling, holding for sale, shipping, or delivering premium cigars or pipe tobacco to consumers in Maryland.
Maryland also has specific “place of business” requirements for license applicants:
An applicant for a license to act as a manufacturer must maintain in Maryland an established place of business for the manufacture and storage of other tobacco products.
An applicant for a license to act as a storage warehouse must maintain an established place of business for storage of other tobacco products on which the tobacco tax has not been paid.
An applicant for a license to act as a wholesaler must maintain
an established place of business, including warehouse facilities, for the sale of other tobacco products and
necessary equipment and vehicles for the storage and distribution of other tobacco products.
There are two limitations on holding more than one of the above licenses:
An OTP manufacturer, or person connected with the business of an OTP manufacturer or related by ownership, may not at the same time hold or have any financial interest in an OTP wholesaler license or in any business of an OTP wholesaler.
A person licensed as an OTP wholesaler, or person connected with the business of a licensed other tobacco products wholesaler or related by ownership, may not at the same time hold or have any financial interest in an OTP manufacturer license or in any business of an OTP manufacturer.
Manufacturers (Form 611) and storage warehouse operators (Forms 612, 612-1, and 612-2) must file monthly information returns with the Comptroller of Maryland no later than the 15th day of the following month, even if there is no activity to report for the previous month. Wholesalers must file a monthly report of Maryland sales of roll-your-own tobacco on which the tobacco tax has been paid by the manufacturer (Form 608-3) and an OTP tax return (Form 609) within 21 days after the end of each calendar month. OTP retailers and tobacconists must file quarterly tax returns (Form 610) by April 21st, July 21st, October 21st, and January 21st. Consumers in Maryland who purchased premium cigars must file a tax return (Form 620) by the 21st day of the month following the purchase.