Unlike sales of other types of tangible personal property and taxable services that are taxed at a 6% rate, the sales and use tax is imposed at a 9% rate […]

Licensed retailers can apply for a special Retail Off-Site Permit from the ATCC to sell wine produced by a Class 4 limited winery at a Farmer’s Market listed with the […]

Yes, retail receipts should be kept for two years or until audited. See Alcoholic Beverages Article 1-408.

State regulations do not require Catered Event Certificates to be kept for a certain length of time. A revolving calendar year should suffice. Check the regulations issued by your county […]

Yes. Catering food requires a license from the county.

Yes. An alcohol catering license is needed if you plan to furnish alcoholic beverages. It is known as a Statewide Caterer (SCAT) License. See COMAR 14.23.01.14.

They are issued by the County Liquor Boards.

Yes, you must obtain a $50 Non-Beverage Class C Permit. See Tax General TG 2-101(c).

Yes, a Non-Beverage Class E Permit is required. However, there is no fee.

“Happy hour” is regulated by each county’s liquor board.

Price filing is no longer required for any form of alcohol. Brand registration is required for beer only.

A wholesaler pays the tax if the beer is imported from another country. An out-of-state non-resident dealer (a.k.a. supplier) pays the tax if the beer is purchased by a Maryland […]

Beer: A beer manufacturer cannot require participation, but participation by the wholesaler is legal for beer. A manufacturer can charge the wholesaler extra for advertising their product, but they cannot […]

It is a system whereby alcohol is sold from the supplier to the wholesaler, from the wholesaler to the retailer, and from the retailer to the consumer.

The legislature enacts statutes. The ATCC adopts, amends, and repeals regulations under the authority granted by statutes, following the procedures in the Administrative Procedure Act.

Contact the General Accounting Division at 410-260-7813.

IRS individual tax questions: 1-800-829-1040 IRS business tax questions: 1-800-829-4933 Web site: www.irs.gov

No. By statute, the 6% sales and use tax is imposed on a bracketed basis. The amount of tax due is determined by the sale price in relation to the […]

You must report the tax you charged on sales of alcoholic beverages separately from the tax imposed on sales of other items. Effective July 2011, the sales and use tax […]

The 9% rate applies to sales of alcoholic beverages as defined in Tax-General Article §5-101(b). This includes sales of beer, distilled spirits, and wine, as well as any beverage or […]

Yes. Only products that are fit for beverage purposes and contain one-half of 1% or more of alcohol by volume are subject to the 9% rate. Other products, such as […]

If you buy a mixed drink that contains both alcoholic and non-alcoholic components, the sale of that beverage will be subject to tax at the 9% rate. However, the 9% […]

Effect on sales by exempt organizations: Sales of alcoholic beverages made by specific types of organizations listed in Tax General Article §11-204(b) are also exempt from the 9% tax on alcoholic […]

The tax must be separately calculated on sales of alcoholic beverages at the 9% rate and on sales of food, non-alcoholic beverages, and other merchandise at the 6% rate. The […]

For sales made between July 1, 2011 and June 30, 2012, if your sales include alcoholic beverages as well as other items, you must apportion the charge for the mandatory […]

To make direct wine shipments to Maryland residents, the law requires that a wine manufacturer be issued a direct wine shipper permit and the manufacturer comply with existing tax laws, […]

Yes. An inbound freight charge is part of the taxable price. If the inbound freight charge is imposed on the sale of an alcoholic beverage, then the vendor must collect […]

You may apportion the sales price between the alcoholic beverages and the other merchandise and charge the 9% sales and use tax on the taxable price of the alcoholic beverages […]

For sales made before July 1, 2012, itemized charges for equipment, supplies, and labor that are directly and predominantly related to the sales of alcoholic beverages should be taxed at […]

If you do not itemize your bill in the manner discussed in Question 15 and instead elect to bill a lump-sum price for the entire bill or per-person charge, you […]

Alcoholic beverage sales for specific events are subject to the 9% sales and use tax.

If the contract for the specific event is fully executed before July 1, 2011, and contains all material terms such as price, quantities, selections of food and beverages (alcoholic and […]

The tax, whether at the rate of 6% or 9%, must be charged by the caterer at the time the contract is executed. The caterer must then report and pay […]

You must apportion your sales price between the taxable price of the alcoholic beverages and the taxable price of the food and non-alcoholic beverages and charge the tax accordingly. If […]

The cost of the meal and any other related taxable charges will be taxed at the 6% rate. You must pay the 9% sales and use tax rate on your […]

That depends. If you pay a sales tax to the vendor in the state where you made the purchase and the rate of that tax is equal to or greater […]

Only the charge for the beer is subject to the 9% rate. Separately stated charges for rental of equipment are taxed at the 6% rate. If the equipment is not […]

Because a sale that is subject to both sales and use tax and admissions and amusement tax is capped at 11%, you must charge the 9% sales and use tax […]

This will depend on whether the charge for entry is truly an “admission” charge as opposed to being a charge for the sale of the wine. If you are allowed […]

The refillable containers (growlers) are tangible personal property and are subject to the 6% sales tax rate. The contents of the growler are subject to the 9% tax rate. If […]

You are considered to be the consumer of the food and drinks that you provide, and you must pay any applicable sales and use tax on your cost of the […]