TT-59 – Fire-safe cigarette rollout and stamp transition
Understand new tax stamp requirements and deadlines for wholesalers
Maryland is changing cigarette tax stamps to support the fire safe cigarette law. This page explains when to use the new stamp, what to do with old stamps, and how to stay compliant during the transition.
What you need to know
- New tax stamp required starting July 1, 2008
- Old stamps can be used only through June 30, 2008
- Unused old stamps must be returned or exchanged
- Deadlines apply for returns and exchanges
Who This Applies To
Licensed cigarette wholesalers
What Changed
- Maryland is introducing a new cigarette tax stamp color
- The change supports the fire safe cigarette requirement
- New rules apply for stamping, returns, and exchanges
Requirements / Process / Rules
- Use the current light blue stamp through June 30, 2008
- Begin using the new stamp on July 1, 2008
- Stop using the blue stamp after June 30, 2008
- You may use the new stamp before July 1 only for compliant cigarettes
Tax Stamp Return and Exchange Process
- Return unused blue stamps after June 30, 2008
- Submit a Wholesaler’s Claim for Credit form (COM/ATT-603)
- Include all partial rolls and loose stamps in your claim
- Submit exchange requests only for full rolls
- Include a cigarette stamp order form (COM/ATT-623) for exchanges
- Submit all exchange claims by July 10, 2008
Previous Requirement
- Blue tax stamps were used for all cigarettes before July 1, 2008
- Both compliant and non-compliant cigarettes could be stamped
What Is Now Allowed / Not Allowed
- Allowed
- Selling cigarettes stamped before July 1, 2008 under sale-through rules
- Using new stamps early for compliant cigarettes
- Not allowed
- Using blue stamps after June 30, 2008
- Stamping non-compliant cigarettes after July 1, 2008
Effective Date
July 1, 2008
What This Means for Businesses
- You must switch to the new tax stamp on time
- You must return or exchange unused old stamps
- You must ensure stamped cigarettes meet fire safety standards
- Failure to follow these rules may result in penalties
Important Notes
- New stamps will be available around June 23, 2008
- Deadlines apply for stamp returns and exchanges
- You must follow documentation requirements for all submissions
Need Help?
- Contact the ATCC for compliance guidance: 443-300-6990
- Review official law details through the Maryland General Assembly