Section 12-105 - Tax rates.
§ 12-105. Tax rates.
(a) Cigarettes.- 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) Other tobacco products.- The tobacco tax rate for other tobacco products is 15% of the wholesale price of the tobacco products.
[An. Code 1957, art. 81, §§ 432, 433; 1988, ch. 2, § 1; ch. 284; 1991, ch. 671, § 1; 1992, 1st Sp. Sess., ch. 1, § 1; 1999, ch. 121, §§ 1, 2; 2002, ch. 288, § 16; 2003, ch. 20; 2007 Sp. Sess., ch. 6, § 3.]