Can I sell wine at a farmer’s market?
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
A .maryland.gov website belongs to an official government organization in Maryland.
A lock icon () or https:// means you’ve safely connected to the official website. Share sensitive information only on official, secure websites.
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. 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.
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.
Business liability: 410-767-1908 Personal liability: 410-649-0633 (usually an income tax issue) Personal property tax: Clerk of the Circuit Court (in the respective county)
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