TT-51 – OTP pricing survey requirements
Learn why the pricing survey is required and how to respond
This bulletin explains a required survey used to calculate tobacco tax factors for retailers and consumers. The survey helps ensure taxes are applied fairly across wholesalers, retailers, and consumers based on real pricing data.
What you need to know
- Survey helps set tobacco tax calculation factors
- Wholesalers and retailers are asked to participate
- Information is used for analysis only
- Survey must be submitted by the deadline
Who This Applies To
- Other tobacco products (OTP) wholesalers
- OTP retailers
- OTP manufacturers selling in Maryland
What This Is
- A survey collecting pricing and markup information
- Used by the Comptroller to calculate tax factors
- Helps align tax liability across different sellers
Why This Matters
- Ensures fair tax calculation for retailers and consumers
- Helps match tax outcomes to wholesaler-paid taxes
- Supports accurate and consistent tax policy
What You Need to Do
- Complete the pricing survey form
- Provide accurate sales and markup information
- Return the completed form by the deadline
What Information Is Collected
- Type of business (manufacturer, wholesaler, retailer)
- Types of tobacco products sold
- Percentage of total sales by product type
- Markup or gross margin percentages
Deadline
Survey must be submitted by May 31, 2007
Important Notes
- Survey data is used for analysis only
- Only businesses selling OTP in Maryland should respond
- Incomplete or missing surveys may affect tax factor accuracy
Need Help?
For questions about these requirements, contact the Maryland Comptroller’s Office: 410-260-7980