Maryland  |  Constitutional Law

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4/15/08, 12:31 pm

Legal Question


Import Tax

In article 1, the constitution states that. ''No tax or duty shall be laid on articles exported from any state.'' The State of Maryland, and I guess other states as well, charge state tax if you bring cigarettes from one state to another. I'm wondering if Maryland has the legal authority to charge MD residents the taxes for cigarettes that are bought in Virginia (paid VA tax) into Maryland?


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