- A. Transportation cost is the expense to ship or deliver cigarettes from a premise other than the retail license location to the retailer's location for final sale.
- B. The transportation cost shall be calculated as part of the “basic cost of cigarettes” to the retailer, as provided in Commercial Law Article, § 11-501(e), Annotated Code of Maryland.
- C. Section B of this regulation applies when a retailer receives wholesale discounts as provided in the Commercial Law Article, § 11-503(b).
Authority: Business Regulation Article, §§16-205(a) and 16-209(b); Commercial Law Article, §§11-501(e)(1)(ii), 11-502(a)(5), and 11-507; Annotated Code of Maryland
Effective date:
Transferred from COMAR 03.02.03 to COMAR 14.23.02 effective December 26, 2022 (49:26 Md. R. 1080)
Regulation .01B amended effective April 13, 2026 (53:7 Md. R. 328)