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The Brewers Association of Maryland represents the state’s craft brewers. It works to promote and protect the interests of Maryland’s brewing industry through advocacy, education,
The Maryland Distillers Guild supports the state’s distilleries by providing resources, advocacy, and networking opportunities. It aims to enhance the business environment for distillers and
This association represents beer distributors across the United States, including those in Maryland. It advocates for policies that ensure a fair and competitive market, supporting
The Wine Institute advocates for California wineries, but its work also benefits wineries across the country, including Maryland. It focuses on regulatory issues, trade policy,
This organization represents wine and spirits wholesalers, including those operating in Maryland. It advocates for policies that support the distribution sector and ensures a balanced
Multiply the wholesaler to retailer purchase price from your invoice by the 8% retailer cost of doing business minimum markup. A fractional part of a
Title 11 of the Commercial Law Article of the Annotated Code of Maryland provides that, in the absence of a satisfactory proof of a lesser
Multiply the wholesaler to subwholesaler purchase price from your invoice by the current approved cost of doing business percentage. A fractional part of a cent
For a full listing of monthly and annual tobacco reports, see Alcohol and Tobacco Tax Reports.
It is paid by wholesalers when they purchase tax stamps.
The Master Settlement Agreement (MSA) is an agreement that signed in November 1998, by attorneys general in 46 states and five U.S. territories and the
Whoever reports the tax, should remit the tax, be it the wholesaler, retailer or consumer. If the wholesaler remits the tax, they should provide the
The tobacco manufacturer pays the tax on the amount it costs to make the OTP product, not the invoice amount.
Yes, if the OTP is sold to Maryland by the manufacturer. Anyone who holds a cigarette license is obligated to submit the OTP tax.
No, the “wholesaler” for the purpose of this tax, means a person located in or out of the state who sells to a retailer in
No. However, keep supporting documentation for audits, should they occur.
No. the tax rate is calculated on the wholesale price. The wholesale price is defined as “the price for which a wholesaler buys other tobacco
Contact the Field Enforcement Bureau at 410-260-7388. Agents do not apply the stickers. The stickers will be mailed to the Vending Machine Operator, providing the
The ATCC does not administrate the MD Tax Connect portal, nor is it responsible for the collection of taxes for any business purposes. Please contact the Office of the Comptroller at 1-800-MDTAXES if you require assistance with these resources.
