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 food and beverages (alcoholic and

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

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

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

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

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

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

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

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

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

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 to 18 years of age

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

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

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.

See Alcoholic Beverages Article Title 9-33.

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

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

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