---
type: "Bill"
title: "Tobacco Tax and Sales and Use Tax - Out-of-State Sales of Premium Cigars and Pipe Tobacco and Tobacco Smoking Devices"
description: "Tobacco Tax and Sales and Use Tax - Out-of-State Sales of Premium Cigars and Pipe Tobacco and Tobacco Smoking Devices"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "HB 1324"
citation: "Maryland HB 1324 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["P. Young"]
version_count: 4
action_count: 19
vote_count: 3
first_action: "2021-02-08"
last_action: "2021-05-30"
source: "openstates"
source_identifier: "ocd-bill/c8cb454f-2ebe-437c-a8c9-024bc4475a92"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb1324?ys=2021RS&search=True"
source_hash: "ec1df60343968b7e1e63f3ce473d8cf15a36eda3a3aa7caffaaf01c6bdfdc46c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland HB 1324 (2021) — Tobacco Tax and Sales and Use Tax - Out-of-State Sales of Premium Cigars and Pipe Tobacco and Tobacco Smoking Devices

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Tobacco Tax and Sales and Use Tax - Out-of-State Sales of Premium Cigars and Pipe Tobacco and Tobacco Smoking Devices** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_767_hb1324e.pdf)
2. **Enrolled - Tobacco Tax and Sales and Use Tax - Out-of-State Sales of Premium Cigars and Pipe Tobacco and Tobacco Smoking Devices** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb1324e.pdf)
3. **First - Tobacco Tax – Out–of–State Sales of Premium Cigars and Pipe Tobacco** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb1324f.pdf)
4. **Third - Tobacco Tax and Sales and Use Tax - Out-of-State Sales of Premium Cigars and Pipe Tobacco and Tobacco Smoking Devices** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb1324t.pdf)

## Votes

- On Third Reading and Final Passage (Hse concurred) — **116–19** (pass) · lower
- On Third Reading (Emerg) — **121–11** (pass) · lower
- On Third Reading (Emerg/Amend) — **46–0** (pass) · upper

## Sponsors

- P. Young — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-08** First Reading Ways and Means and Economic Matters `referral-committee`
- **2021-02-10** Hearing 3/09 at 1:30 p.m. (Ways and Means)
- **2021-04-08** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-04-08** Favorable with Amendments { `committee-passage-favorable`
- **2021-04-08** Second Reading Passed with Amendments
- **2021-04-09** Motion Reconsider Second Reading (Delegate Luedtke) Adopted
- **2021-04-09** Floor Amendment {
- **2021-04-09** Second Reading Passed with Amendments
- **2021-04-09** Third Reading Passed `passage`
- **2021-04-10** Referred Rules `referral-committee`
- **2021-04-12** Rereferred to Budget and Taxation
- **2021-04-12** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2021-04-12** Favorable with Amendments { `committee-passage-favorable`
- **2021-04-12** Second Reading Passed with Amendments
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** House Concurs Senate Amendments
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** Passed Enrolled
- **2021-05-30** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 767 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c8cb454f-2ebe-437c-a8c9-024bc4475a92`. Confidence: reported (aggregated from official Maryland legislature records).