12-105

(a) The tobacco tax rate for cigarettes is:
(1) $1.00 for each package of 10 or fewer cigarettes;
(2) $2.00 for each package of at least 11 and not more than 20 cigarettes;
(3) 10.0 cents for each cigarette in a package of more than 20 cigarettes;  and
(4) 10.0 cents for each cigarette in a package of free sample cigarettes.
(b)(1) Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 30% of the wholesale price of the tobacco products.
(2)(i) In this paragraph, “premium cigars” has the meaning stated in § 16.5-101 of the Business Regulation Article .
(ii) Except as provided in subparagraph (iii) of this paragraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.
(iii) The tobacco tax rate for premium cigars is 15% of the wholesale price of the premium cigars.