Maryland levies excise taxes on various products: Motor fuel is taxed at approximately 36.1 cents per gallon, subject to annual adjustments. Cigarettes are taxed at $3.75 per pack of 20, while other tobacco products like cigars face a 15% tax on their wholesale price. Alcoholic beverages incur excise taxes of $1.50 per gallon for distilled spirits, $0.40 per gallon for wine, and $0.09 per gallon for beer. These taxes are designed to generate state revenue and regulate the consumption of these products.