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

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

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 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.

Business liability: 410-767-1908 Personal liability: 410-649-0633 (usually an income tax issue) Personal property tax: Clerk of the Circuit Court (in the respective county)

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

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 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

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%

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

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 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

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