---
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: "SB 883"
citation: "Maryland SB 883 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Guzzone"]
version_count: 4
action_count: 31
vote_count: 4
first_action: "2021-02-09"
last_action: "2021-05-30"
source: "openstates"
source_identifier: "ocd-bill/47ea7475-52dd-4352-96d1-53bb93d1ed9b"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0883?ys=2021RS&search=True"
source_hash: "be821e4b45f8fbe978479de14a6d1f3e57abef4fa99ae8dde0138f6881d6331f"
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 SB 883 (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_768_sb0883e.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/sb/sb0883e.pdf)
3. **First - Tobacco Tax – Out–of–State Sales of Premium Cigars and Pipe Tobacco** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0883f.pdf)
4. **Third - Tobacco Tax – Out–of–State Sales of Premium Cigars and Pipe Tobacco** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0883t.pdf)

## Votes

- On third reading — **47–0** (pass) · upper
- On Third Reading (Amend) — **135–3** (pass) · lower
- On Third Reading and Final Passage (CCR Adp) — **111–26** (pass) · lower
- On Third Reading — **47–0** (pass) · upper

## Sponsors

- Guzzone — primary (person)

## Timeline

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

- **2021-02-09** First Reading Budget and Taxation `referral-committee`
- **2021-02-11** Hearing 3/03 at 1:00 p.m.
- **2021-02-12** Reassigned to Budget and Taxation Finance
- **2021-03-17** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2021-03-17** Favorable with Amendments { `committee-passage-favorable`
- **2021-03-17** Second Reading Passed with Amendments
- **2021-03-18** Third Reading Passed `passage`
- **2021-03-19** Referred Ways and Means Economic Matters `referral-committee`
- **2021-03-19** Hearing 3/30 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 Special Order until Later This Session (Delegate Luedtke) Adopted
- **2021-04-09** Floor Amendment {
- **2021-04-09** Third Reading Passed with Amendments `passage`
- **2021-04-10** Senate Refuses Concur House Amendments
- **2021-04-10** Senate Requests House Recede
- **2021-04-10** Senate Conference Committee Appointed (Senators McCray, Elfreth and Salling)
- **2021-04-12** Senate Refuses Concur House Amendments
- **2021-04-12** Senate Requests House Recede
- **2021-04-12** Senate Conference Committee Appointed (Senators McCray, Elfreth and Salling)
- **2021-04-12** House Refuses Recede
- **2021-04-12** House Conference Committee Appointed (Delegates Luedtke, D. Barnes and Buckel)
- **2021-04-12** House Refuses Recede
- **2021-04-12** House Conference Committee Appointed (Delegates Luedtke, D. Barnes and Buckel)
- **2021-04-12** Conference Committee Report {
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** Conference Committee Report {
- **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 768 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/47ea7475-52dd-4352-96d1-53bb93d1ed9b`. Confidence: reported (aggregated from official Maryland legislature records).