Sales and Use Tax - Electronic Smoking Devices and Vaping Liquid - Maryland Pediatric Cancer Fund

Summary

The bill raises the sales and use tax on electronic smoking devices to 30% and on vaping liquid sold in containers of 5 ml or less to 90%. A portion of the added tax revenue – 10% from devices and all of the revenue from small vaping containers – is earmarked for the Maryland Pediatric Cancer Fund, which will support research and related expenses. The measure aims to fund cancer research while discouraging youth use of these products.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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