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

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

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,

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

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

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

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

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

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

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

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

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.

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

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

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

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

21 years of age. See Alcoholic Beverages and Cannabis Article, 1-401 and Criminal Law, CL 10-114.

1972 – Raised to 21 years of age. 1973 – Lowered to 18 years of age in Montgomery and Prince George’s County. 1974 – Lowered

In general, a person under the age of 21 may not be employed in the serving or selling of alcoholic beverages. However, counties dictate the