Official websites use .maryland.gov

A .maryland.gov website belongs to an official government organization in Maryland.

Secure websites use HTTPS certificate

A lock icon () or https:// means you’ve safely connected to the official website. Share sensitive information only on official, secure websites.

en English
Search
Close this search box.

Who pays the beer excise tax?

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 wholesaler. See Tax General TG 5-102 and TG 5-105.

Loading…