Welcome to FindLaw’s Maryland Tax Laws Center, where you can find information on Maryland-specific tax laws. Maryland, like all other states, has laws that require individuals in the state to pay a percentage of their income toward state taxes. There are also consumer taxes that get applied to a number of different products and services, usually to raise revenues and inhibit certain behavior. Maryland has one of the highest state-imposed cigarette tax rates in the nation ($2 per pack), but also one of the lowest smoking rates. Click on one of the links below to learn more about Maryland sales tax, use taxes, and other taxes.