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

21 years of age. See Criminal Law, 10-107.

No, provided that proper work permits are in place.

Contact the Maryland Department of Occupational Safety and Health at 410-767-2215.

Five cartons per person. Importing more than five cartons is a felony if transported. See Tax General TG 12-104 and TG 13-1015.

The ATCC’s Field Enforcement Bureau handles the enforcement of state laws governing cigarettes and tobacco.

Contact your local jurisdiction’s law enforcement agency.

The current tax rate is $3.75 per pack of 20. Historical tax rates are as follows: July 1, 1999 – Tax rate increased from $.36

No. It is illegal to purchase cigarettes over the Internet.

All cigarettes manufactured or sold in Maryland must be tested and marked as Fire Safe Cigarettes. See also Business Regulation BR 16-602.

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

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

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

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

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.