371 Application For A Statewide Caterer’s License (Catering Combined) Download 367-2 Application For An Additional License Location Download 369-C Application For Class E-F-G-License-Combined Download 369 Application For Class E-F-Or-G License Download 367 Application For Manufacturers And Wholesalers Licenses Download 369-1 Application-For-Class-C-Special-License Download 367-1 Change In License Location Download 367-3 Occupation Record And Financial Statement Of Individual License Applicant Download 371-2 Statewide Caterer’s License Catered Event Certificate And Notice Download

753 Alcohol Awareness Permit Download 20-3A Application for a Private Bulk Sale Permit Download 10-7 Application For National Family Beer And/Or Wine Exhibition Permit Download 385 Brewery Special Event Download 329 Bulk Transfer Permit Download 10-9 Charity Wine Auction Permit Download Common Carrier Direct Wine Shipment Permit Application Download 388 Direct Delivery Permit Application Download 381 Direct Wine Shipper Permit Application Download 328-NB NB New Download 328-ND-B ND Beer New Download 328-ND-WL ND Wine-Liquor Download 328-NL NL New Download 355 Nonprofit Festival Permit Download 328-NW NW New Download 354 Off Site Permit Download 384 Off Site Permit Download 328 Permit Application Download 370-5 Solicitors Permit Download

Checklist For Beer Non-Resident Or Resident Dealer Permit Application Download Checklist For Direct Wine Shipper’s Permit Application Download Checklist For Manufacturer And Wholesaler License Application Download 348 Checklist For Non-Resident Brewery Permit Download Checklist For Non-Resident Distillery Permit Application Download Checklist For Non-Resident Winery Permit Application Download Checklist For Water Vessel Beer, Wine And Liquor License Application Download Checklist For Wine & Distilled Spirits Non-Resident Or Resident Dealer Permit Application Download Checklist To Apply For A Maryland Statewide Caterer’s (Scat) License Download

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Alcohol

For Alcohol Tax Reporting and Filing Forms, Please Visit the Maryland Comptroller’s Website.

Applications and Forms

The documents here are in Adobe .PDF format, and you need Adobe Acrobat Reader or higher to view and print them. You can download Adobe Acrobat Reader for free online. Some forms also support typing information on your computer and printing. Note: All forms have a fill-in feature unless marked with an asterisk (*).

Licenses

371

Application For A Statewide Caterer’s License (Catering Combined)

367-2

Application For An Additional License Location

369-C

Application For Class E-F-G-License-Combined

369

Application For Class E-F-Or-G License

367

Application For Manufacturers And Wholesalers Licenses

369-1

Application-For-Class-C-Special-License

367-1

Change In License Location

367-3

Occupation Record And Financial Statement Of Individual License Applicant

371-2

Statewide Caterer’s License Catered Event Certificate And Notice

Permits

753

Alcohol Awareness Permit

20-3A

Application for a Private Bulk Sale Permit

10-7

Application For National Family Beer And/Or Wine Exhibition Permit

385

Brewery Special Event

329

Bulk Transfer Permit

10-9

Charity Wine Auction Permit

Common Carrier Direct Wine Shipment Permit Application

388

Direct Delivery Permit Application

381

Direct Wine Shipper Permit Application

328-NB

NB New

328-ND-B

ND Beer New

328-ND-WL

ND Wine-Liquor

328-NL

NL New

355

Nonprofit Festival Permit

328-NW

NW New

354

Off Site Permit

384

Off Site Permit

328

Permit Application

370-5

Solicitors Permit

Checklists

Checklist For Beer Non-Resident Or Resident Dealer Permit Application

Checklist For Direct Wine Shipper’s Permit Application

Checklist For Manufacturer And Wholesaler License Application

348

Checklist For Non-Resident Brewery Permit

Checklist For Non-Resident Distillery Permit Application

Checklist For Non-Resident Winery Permit Application

Checklist For Water Vessel Beer, Wine And Liquor License Application

Checklist For Wine & Distilled Spirits Non-Resident Or Resident Dealer Permit Application

Checklist To Apply For A Maryland Statewide Caterer’s (Scat) License

Miscellaneous

Beer Franchise Form

Direct Delivery Form

386

Fillable Intent To Participate In An Off-Site Event

751

Fillable Keg Registration Booklet Order Phone

19

Monthly Report of Retail Activity

19-3

Monthly Report of Violation Suspension Revocations

010-1

Order For Additional Vehicle Identification Cards By Holder Of A Public Transportation; Public Storage & Transportation; Or Individual Transportation Permit

304

Schedule of Planned Promotional Activities

Alcohol FAQs and Information

These FAQs offer detailed insights into Maryland’s alcohol regulations, including legal age requirements for purchasing, possessing, serving, and selling alcohol, along with historical changes in drinking age laws. They cover employment restrictions in alcohol retail, specific rules varying by county, and guidelines on different alcoholic beverages, import laws, and excise taxes. Additionally, the FAQs provide information for the alcohol industry, including sales tax rates, wine selling permits at markets, retailer record-keeping, catering licenses, and regulations for online alcohol sales and shipping. This guide is essential for anyone needing to understand and follow Maryland’s alcohol laws, whether they are consumers or business operators.

Alcohol Consumer FAQs

What is the minimum age to buy or possess alcoholic beverages?

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

What were the previous legal drinking ages in Maryland and when were they raised?

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

What is the age limit for a person to serve and sell alcohol in a retail alcohol beverage establishment?

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 age requirement, so this age […]

What is the age limit for a person to work in a retail alcohol beverage establishment?

A person must be at least 18 years of age to stock shelves and perform other related duties, as long as they do not serve or sell alcohol. See Alcoholic […]

In what county can I buy alcohol at a grocery store?

Talbot County is the only county where you can purchase beer and wine at a grocery store. Exceptions do exist in the state. See Alcoholic Beverages Article 30-901.

What are the local county laws to include hours of sale, liability laws, age of sale?

See Alcoholic Beverages Article Title 9-33.

What constitutes an alcoholic beverage?

An alcoholic beverage is defined as a product fit for beverage purposes and contains one-half of 1 percent or more of alcohol by volume. This includes beer, distilled spirits and […]

While I’m traveling on vacation, how much alcohol can I have shipped back to me?

Only wineries holding a direct Maryland wine shippers permit can ship their own wine to Maryland consumers. Internationally, no alcohol may be shipped back to you including wine. See Alcoholic […]

How much alcohol can I bring back with me when I return home from vacation?

Up to one gallon (4 quarts) per trip is legal. One quart per trip is tax exempt. The remaining three quarts is taxed in Maryland. Only two quarts are tax […]

I am active military returning to Maryland. Can I bring alcohol into the state?

Yes. The alcohol is considered a household good. You must obtain a Change of Domicile Permit. There is no limit on the amount of alcohol shipping into the state.

How much alcoholic beverage can be imported into Maryland?

From within the United States: one quart, tax-free. From Guam, American Samoa, and U.S. Virgin Islands: one gallon, tax-free. From outside the United States: one gallon; one quart, tax-free (the […]

What is the current excise tax for alcohol?

Distilled Spirits: $1.50 per gallon. (Raised in 1955 from $1.25 per gallon.) Wine: $ .40 per gallon. (Raised in 1972 from $.20 per gallon.) Beer, Cider and Mead: $ .09 […]

Can I purchase alcohol (beer, wine or liquor) over the Internet?

Yes, Wine, only from a Direct Wine Shipper that holds a Maryland Permit to do so.

Can I make alcoholic beverages for home consumption?

Distilled spirits may only be manufactured on licensed premises. Beer and wine may be manufactured on private premises for personal use, not for sale. The ATCC is authorized to issue […]

What is considered an alcoholic beverage?

An alcoholic beverage is defined as having ½ of 1 percent of alcohol by volume or greater. This equals 1 proof.

What is a beer?

Beer is a brewed beverage with a minimum ½ of 1 percent alcohol.

What is a Flavored Malt Beverage (FMB)?

It is a beer-based product with distilled spirits added. It is taxed as a beer.

What is an unfortified wine?

It is a fermented beverage.

What is a fortified wine?

It is a fermented beverage with grain neutral spirits added. It is taxed as a wine.

What is hard cider?

It is a fermented beverage which is derived primarily from apples, apple concentrate and water, pears, or pear concentrate and water; and contains no other fruit product but contains at […]

What is whiskey?

A spirit beverage distilled from malted barley and other grains, and then matured in oak.

What is bourbon whiskey?

An American whiskey distilled from a mash of at least 50 percent corn, with rye, barley and other grains, then matured in a new, charred-oak barrel.

What is Scotch whiskey?

A term applied to whiskey that is distilled and matured in Scotland.

What is single malt Scotch whiskey?

Malt whiskey produced in a single distillery in Scotland.

What is blended Scotch whiskey?

A mix of malt whiskies and neutral grain whiskies produced from many distilleries.

What is blended whiskey?

It is malted-barley-based whiskeys from many distilleries, combined with a blander whiskey made from neutral grains.

What is single malt whiskey?

It is whiskeys with distinct characteristics, produced and matured by one distillery.

Kosher Wine

Working with the Maryland General Assembly, the Maryland State License Beverage Association (MSLBA), the Licensed Beverage Distributors of Maryland, the Baltimore Jewish Council and the Comptroller of Maryland have compiled […]

Alcohol Industry FAQs

What is the sales and use tax rate on sales of alcoholic beverages in Maryland?

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 […]

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 […]

Should retailers maintain a log of product received and shipped?

Yes, retail receipts should be kept for two years or until audited. See Alcoholic Beverages Article 1-408.

How long should Catered Event Certificates be kept on file?

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 […]

Do I need a catering license if I plan to serve just food at the catering event?

Yes. Catering food requires a license from the county.

Do I need a catering license if I plan to serve alcohol at the catering event?

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.

How do I obtain a One-Day Liquor License?

They are issued by the County Liquor Boards.

Is a permit required to make confectionary food products containing alcohol?

Yes, you must obtain a $50 Non-Beverage Class C Permit. See Tax General TG 2-101(c).

Is a permit required to purchase alcohol for hospitals and schools?

Yes, a Non-Beverage Class E Permit is required. However, there is no fee.

Who regulates “happy hour?”

“Happy hour” is regulated by each county’s liquor board.

Is price filing or brand registration required for wine, distilled spirits, or beer?

Price filing is no longer required for any form of alcohol. Brand registration is required for beer only.

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 […]

Can a beer manufacturer require a wholesaler to pay extra on a product ordered for advertising funds?

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 […]

What is meant by the three-tiered system?

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.

What is the difference between a regulation and a statute?

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.

I need a letter stating that all state taxes have been paid. Who do I contact?

Contact the General Accounting Division at 410-260-7813.

Who do I contact at IRS with federal tax questions?

IRS individual tax questions: 1-800-829-1040 IRS business tax questions: 1-800-829-4933 Web site: www.irs.gov

Is the 9% rate calculated in the same way as the 6% sales and use tax on sales of other types of products?

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 […]

How do I report the 9% tax on my sales and use tax return?

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 […]

What products are subject to the 9% tax rate?

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 […]

Are there products that contain alcohol that are not subject to the 9% rate?

Yes. Only products that are fit for beverage purposes and contain one-half of 1% or more of alcohol by volume are subject to the 9% rate. Other products, such as […]

What about the sale of mixers, such as grenadine, lime juice, or other flavoring, that are used as a component in an alcoholic cocktail?

If you buy a mixed drink that contains both alcoholic and non-alcoholic components, the sale of that beverage will be subject to tax at the 9% rate. However, the 9% […]

How are sales and/or purchases by a tax-exempt organization affected?

Effect on sales by exempt organizations: Sales of alcoholic beverages made by specific types of organizations listed in Tax General Article §11-204(b) are also exempt from the 9% tax on alcoholic […]

I own a restaurant and have an alcoholic beverage license. How do I charge tax on sales that include both alcoholic beverages and other taxable items?

The tax must be separately calculated on sales of alcoholic beverages at the 9% rate and on sales of food, non-alcoholic beverages, and other merchandise at the 6% rate. The […]

If I sell food and beverages to groups of more than 10 persons at my restaurant and I impose a mandatory gratuity charge, how should I charge the tax?

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 the charge for the mandatory […]

I heard that Maryland allows direct shipment of wine from certain vendors. How will the 9% tax on the sale of alcoholic beverages apply to this situation?

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 comply with existing tax laws, […]

I sometimes have my local liquor store special order an alcoholic beverage for me that they normally do not carry in inventory. The store charges me for the amount that it costs to have the item delivered to the store (inbound freight charge) and includes that amount in the taxable price of the product. Is this correct?

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, then the vendor must collect […]

How will the sales and use tax apply to sales of gift baskets that include alcoholic beverages as well as other items?

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 price of the alcoholic beverages […]

I am a caterer and I provide a detailed listing of all of the items that I use in catering an event for my customer. Included in my itemized bill are charges for the food and beverages that I provide, as well as charges for the equipment and supplies that I use and the charges for the servers and the bartenders. How do I apply the different tax rates to my operation?

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 beverages should be taxed at […]

I am a caterer and I either charge a per-person amount or just issue a lump-sum bill. If I am including alcoholic beverages in my sales, how do I apply the tax?

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 bill or per-person charge, you […]

I have a signed contract for a catered event. What tax rate applies to the alcoholic beverages that will be sold with this event?

Alcoholic beverage sales for specific events are subject to the 9% sales and use tax.

I have contracted for the right to provide all catering services at a venue from January 1, 2011, through December 31, 2011. The price, amounts of food and beverages, and other catering specifics are determined on an event-by-event basis and are not included in the contract to provide catering services for the year. What sales and use tax rate will apply to my sales of alcoholic beverages beginning on July 1, 2011?

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 food and beverages (alcoholic and […]

When must the caterer report and pay to the Comptroller the tax due on an executed catering contract?

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 must then report and pay […]

I offer a Champagne Brunch at my restaurant on weekends. The customers are charged a fixed amount that allows them a buffet-type all-you-can-eat event and one or more alcoholic beverages. How do I apply the tax to this situation?

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 charge the tax accordingly. If […]

I offer a meal with a complimentary alcoholic beverage at my restaurant on Sunday mornings. How do I apply the tax to this situation?

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 use tax rate on your […]

If I buy a bottle of wine or other alcoholic beverage while visiting another state, will I owe the 9% tax when I bring that bottle into Maryland?

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 is equal to or greater […]

I own a liquor store and in addition to sales of alcoholic beverages and other merchandise I rent beer kegs and taps. I charge an amount for the beer contained in the keg and then I charge a deposit to ensure that the equipment is returned. When the equipment is returned, the deposit is refunded in full to the customer. However, sometimes the customer does not return the equipment and I retain the deposit as compensation. How will the 9% tax on the sale of alcoholic beverages apply to my situation?

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. If the equipment is not […]

I operate a night club that provides live music and I make sales of food and beverages in connection with the entertainment. How do I apply the admissions and amusement tax on sales of alcoholic beverages that are subject to the 9% sales and use tax 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 9% sales and use tax […]

How will the 9% tax apply to events such as wine-tasting or wine festivals, where I am charged a fixed admission that allows samples at no extra charge?

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 wine. If you are allowed […]

I’ve obtained a license to sell refillable containers (growlers) of draft beer. Are these subject to sales tax? When a customer returns to have a growler refilled, is the growler subject to sales tax again?

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 the 9% tax rate. If […]

I operate a dinner theater where I charge an admission that allows entry to the show along with a meal and two free alcoholic drinks. How do I apply the tax to my business?

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 on your cost of the […]

Kosher Wine

Reports and Statistics Regarding Alcohol Tax

The following reports are part of a collection of annual and monthly revenue reports published by the Comptroller’s Office. For a full listing of reports, see Spotlight on Maryland’s Money.

Alcohol Tax Annual Report:In compliance with Alcoholic Beverages and Cannabis Article, Section 1-306 of the Annotated Code of Maryland, this report reviews the agency’s activities and details revenue collections and comparisons, license information, consumption figures and other statistics.
For more information on Direct Wine Shipment please visit Direct Wine Shipment Report.

Associations and Groups Related to Maryland’s Alcohol Industry

Understanding the regulatory landscape and industry support network is crucial for anyone involved in Maryland’s alcohol industry. The following list provides an overview of key government and industry-related organizations that play significant roles in regulating, supporting, and promoting the production, distribution, and sale of alcoholic beverages in Maryland. These agencies and associations ensure compliance with laws, advocate for industry interests, and provide valuable resources to businesses and consumers alike. Whether you’re a producer, distributor, retailer, or consumer, familiarizing yourself with these entities will help you navigate the complexities of the alcohol industry in Maryland.

Government or Government-Related Organizations

Alcohol and Tobacco Tax and Trade Bureau

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is a federal agency that regulates and collects taxes on alcohol and tobacco products. In Maryland, the TTB works alongside state […]

Website

Comptroller of Maryland

The Comptroller of Maryland oversees the collection of state taxes, including those related to alcohol sales. This agency ensures proper tax compliance and manages the distribution of alcohol tax revenues, […]

Website

Federation of Tax Administrators

This organization provides support and resources to state tax authorities, including those in Maryland. It helps standardize tax practices and policies across states, which includes the taxation and regulation of […]

Website

Maryland Alcohol Licensing Association

The Maryland Alcohol Licensing Association supports local liquor boards in administering state alcohol laws. It provides training, resources, and advocacy to ensure that licensing and enforcement are conducted effectively across […]

Website

Maryland Counties’ Liquor Board Directory

This directory lists local liquor boards that regulate the sale of alcohol within Maryland counties. These boards are responsible for issuing licenses, conducting inspections, and enforcing local alcohol laws.

Website

Maryland General Assembly

The Maryland General Assembly is responsible for creating and amending state laws, including those governing alcohol production, distribution, and sales. Legislative decisions directly impact how the alcohol industry operates within […]

Website

Maryland State Attorney General

The Maryland State Attorney General’s office plays a critical role in enforcing state alcohol laws. It prosecutes violations, provides legal guidance to regulatory bodies, and ensures consumer protection within the […]

Website

National Alcohol Beverage Control Association

Website

National Conference of State Liquor Administrators

This organization brings together state officials who oversee alcohol laws. It provides a forum for Maryland officials to collaborate with counterparts from other states, share best practices, and address common […]

Website

Industry Organizations

Beer Institute

The Beer Institute represents the beer industry in the United States, including Maryland brewers. It advocates for fair regulatory practices, promotes industry growth, and supports initiatives that benefit brewers and […]

Website

Brewers Association of Maryland

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, and community engagement.

Website

Distilled Spirits Council of the United States

This organization represents producers and marketers of distilled spirits. It works to modernize regulations, promote responsible consumption, and ensure a favorable market environment for distillers in Maryland and beyond.

Website

Maryland Association of Wineries

This association supports Maryland’s wineries through advocacy, marketing, and education. It promotes the growth and quality of local wine production, benefiting both producers and consumers.

Website

Maryland Distillers Guild

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 promote the growth of the […]

Website

Maryland State Licensed Beverage Association

The MSLBA advocates for the interests of licensed beverage retailers in Maryland. It provides members with resources, training, and representation in legislative matters affecting the alcohol industry.

Website

National Beer Wholesalers Association

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 efficient distribution of beer […]

Website

Wine and Spirits Wholesalers of America

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 regulatory environment for alcohol wholesalers.

Website

Wine Institute

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, and public policy that affect […]

Website