PDF

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