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Alcohol Tax

Under the Maryland alcohol tax laws, the Revenue Administration Division is responsible for monitoring the manufacture, storage, transportation, sale and distribution of alcoholic beverages and tobacco in Maryland, while collecting nearly $310 million annually in state taxes on beer, wine and distilled spirits.

This section contains all of the information, resources and tools business taxpayers will need to understand the tax. Follow the links below and at the bottom of each page of the section.

The License and Registration Unit issues licenses and permits, maintains automated credit control information for the alcohol industry, and promotes fair trade practices in accordance with the law. The License and Registration Unit also provides online verification of licenses and permits.

The Processing Control Section is responsible for reviewing, processing and verifying all alcohol reports that are required to be submitted to the Comptroller's office.

An alcoholic beverage is defined as a product fit for beverage purposes and contains ½ of 1 percent of alcohol by volume or greater. This equals 1 proof. Alcoholic beverages include beer, distilled spirits and wine. The minimum age to buy or possess alcoholic beverages is 21 years of age.


Below are the current excise taxes for alcohol. Five 750 ml. bottles equals one gallon:
Distilled Spirits $1.50 per gallon $0.3963 per liter
Wine $ .40 per gallon $0.1057 per liter
Beer, Cider and Mead $ .09 per gallon $0.023778 per liter

Manufacturing Alcohol

You may manufacture beer and wine on private premises for personal use, not for sale. If you reside in St. Mary's County, you may also manufacture and sell wine. The Comptroller is authorized to issue a beer and wine facility permit for individuals to make beer and wine at a commercial facility for home consumption.

You can only manufacture or blend distilled spirits on premises licensed under Maryland law. In addition, you cannot possess, buy, sell, or manufacture any materials or equipment used or intended for use in connection with the unlawful manufacture of distilled spirits.

Working and Alcoholic Beverages

Counties dictate the age requirement, so the age may vary based on the county where the retail establishment resides; but, in general, a person under the age of 21 may not be employed in the serving or selling of alcoholic beverages. A person of at least 18 years of age may stock shelves and perform other related duties; they, however, cannot serve or sell alcohol. See Alcoholic Beverages Article 3-503 and Criminal Law, CL 10-114 for specifics.

Travelling and Alcoholic Beverages

Generally, up to one gallon (4 quarts) per trip is legal. One quart per trip is tax exempt. The remaining three quarts are taxed in Maryland. Only two quarts are tax exempt per calendar month. Five 750 ml. bottles equals one gallon:

Five 750 ml. bottles equal one gallon
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 remaining three quarts are taxed.)

Exemptions Alcohol cannot be shipped to you, except nationally sold wine whereby you must make arrangements to ship the wine to you through a Maryland wholesaler, using a Direct Wine Sellers Permit. Internationally, no alcohol may be shipped to you, including wine. See Alcoholic Beverages Article 6-327.

When relocating, the alcohol is considered a household good. You must obtain a Change of Domicile Permit by completing Form COM-FED/RLS-328. There is no limit on the amount of alcohol shipping into the state.

See Tax-General Article, Section 5-104 and Administrative Release AB-1, for more information.

The forms contained on this page are in the Adobe .PDF format (Portable Document Format). You must have version 6.0 or higher of the Adobe Acrobat Reader program to view and print these forms. Adobe Acrobat Reader is available for free online. Some of these forms also have been formatted with a fill-in feature that allows you to type information into them on your computer and then print out a paper copy. If you are having problems viewing Adobe .PDF files, please view our special instructions.

Note: All forms have fill-in feature unless noted by an asterisk (*)

Consolidation and Updating of Alcohol Forms Notice

Bonds

Form Description
364 Wine and Liquor Bond
365-1 Beer Bond
365-2 Beer Bond Non-Resident or Resident Dealer
366 Wine Bond
379 Direct Wine Shipper Bond

Applications

Licenses

Form Description
367 Application for Manufacturer's and Wholesaler's Licenses
367-1 Application for Change in License Location
367-2 Application for an Additional License Location
367-3 Occupation Record and Financial Statement of Individual License Applicant
368 Application for Renewal of Alcoholic Beverages License
369 Application for Class E, F, or G License
369-1 Application for Class C Special License
371 Application for a Statewide Caterer's License
371-2 Statewide Caterer's License Catered Event Certificate and Notice

Checklists

Form Description
335-1 Checklist for Manufacturer and Wholesaler*
  Checklist for Water Vessel*
  Checklist for Statewide Caterer*
  Checklist for Direct Wine Shipper*
  Checklist for Nonresident Winery*
  Checklist for Nonresident Distillery*
326* Checklist for Resident Dealer or Nonresident Dealer: Wine and Distilled Spirits*
327* Checklist for Resident Dealer or Nonresident Dealer: Beer*
348 Checklist for Beer Nonresident Brewery Permit

Permits

Form Description
328
General Permit Application
329 Application for Bulk Transfer Permit
354 Retail Off-Site Permit Application
355 Non-Profit Festival Permit Application
370-5 Solicitor's Permit Application
381 Direct Wine Shipper's Permit Application
383 Common Carrier Permit Application for Direct Wine Shipment
384 Application for an Off-Site Permit
385 Application for a Brewery Special Event Permit
386 Intent to Participate in an Off-Site Event Form
753 Alcohol Awareness Permit Application
010-1 Order for Additional Vehicle Identification Cards
10-6 Application for Fuel-Alcohol Permit
10-7 Application for National Family Beer and/or Wine Exhibition Permit 
10-9 Charity Wine Auction Permit Application
20-3A Application for a Private Bulk Sale Permit

Tax Returns and Reports

Beer

Form Description
330 Beer Franchise Form
324 Resident/Nonresident Dealer Beer Tax Return
376 Brewery Tax Return
389 Claim for Refund of Tax on Beer Delivered and Consumed on Federal Reservations
24 Nonresident Winery, Distillery and Brewery Tax Return
24-1 Monthly Report of Deliveries to Maryland Retailers
30 Schedule of Beer Acquisitions/Dispositions
037 Wholesaler's Monthly Beer Report
037-2 Recapitulation of Beer Deliveries in Gallons To Retailers By Political Subdivision
40 Request For Maryland Release of Foreign Beer
751 Keg Registration Booklet Order Form

Wine

Form Description
315 Direct Wine Shipper Return
315-1 Direct Wine Shipper Return
363 Common Carrier Direct Wine Shipment Report

Beer and Wine

Form Description
532 Family Beer and Wine Facility Permit Report*
532-1 Family Beer and Wine Facility Detail Report*
532-2 National Family Beer and/or Wine Exhibition Return*
533-1 Charity Wine Auction Permit Holder Return*

Wine and Distilled Spirits

Form Description
34 Manufacturers and Wholesalers of Distilled Spirits and Wine
34-1 Report of Wine and Distilled Spirits Activity
34-5 Recapitulation of Wine & Distilled Spirits Deliveries in Gallons to Retailers by Political Subdivision
34-10 Report of Wine and Distilled Spirits Samples

Beer, Wine and Distilled Spirits

Form Description
317 Monthly Return of Alcoholic Beverage Sales in Maryland by Railroads Steamboats and Airplanes Operating Within the Boundaries or Waters of the State of Maryland

Fuel

Form Description
022 Report of Production of Alcohol for Fuel Use

Public Storage

Form Description
27 Alcoholic Beverages Public Storage Report
27-1 Storage Report of Beer, Wine, and Distilled Spirits

Miscellaneous

Form Description
ATT-001-1 Claim for Refund
19 Monthly Report of Retail License Activity
19-3 Monthly Report of Violations/Suspensions/Revocations
66 Annual License and Revenue Report
304 Schedule of Planned Promotional Activities
301 Wine and Distilled Spirits Wholesaler "Brand Supplier" Report

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 on the taxable price of alcoholic beverages. The 9% rate on sales of alcoholic beverages replaces the 6% rate and is not in addition to that rate.

The 9% rate is effective for sales on and after July 1, 2011.

Licensed retailers can apply for a special Retail Off-Site Permit from the Comptroller's Office to sell wine produced by a Class 4 limited winery at a Farmer's Market listed with the Maryland Department of Agriculture. The permit must be issued to a licensed retailer authorized to sell alcoholic beverages for consumption off-premises, and whose license was issued by the local licensing board in the jurisdiction in which the Farmer's Market will be held.

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 regulations issued by your county liquor board.

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 03.02.01.18.

They are issued by the County Liquor Boards.

This information is available in the Comptroller's alcohol and tobacco tax annual reports.

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.

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 is purchased by a Maryland wholesaler. See Tax General TG 5-102 and TG 5-105.

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 make them pay it. See Alcoholic Beverages Article 5-104.

Wine and Distilled Spirits: These manufacturers cannot charge 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 consumer.

The legislature enacts statutes. The Comptroller 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 price in relation to the statutorily imposed brackets. The amount of tax increases one cent from one bracket to the next with 6 cents due on each exact dollar. The 9% sales and use tax is a flat rate. This means that when the tax calculation results in an amount between two whole pennies, the tax is rounded off. The tax computation must be carried to the third decimal place, and the tax then must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four, and rounds down whenever the third decimal place is less than or equal to four. For example, if the taxable price of the alcoholic beverage is $8.24 the tax would be $0.74 ($8.24 times 9% = $0.742). If the taxable price of the alcoholic beverage is $8.29 the tax would be $0.75 ($8.29 times 9% = $0.746).

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 return will include separate lines for tax imposed on sales at the 6% rate and tax imposed on sales at the 9% rate. The revised sales and use tax return will also have separate lines for reporting tax on purchases at each rate as well.

No. As of August 1, 2013, EFT ACH is no longer an option for reporting or submitting sales and use tax payments.

Taxpayers required to pay with immediately available funds can pay using direct debit by electronically filing for free via bFile; or can pay using a credit card by going online or by calling 1-800-2PAY-TAX (1-800-272-9829). If you are new to bFile, please verify that your financial institution will accept debit transactions.

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 cocktail that may contain a mixture of both alcoholic and non-alcoholic components, including an alcoholic mixed drink, a frozen alcoholic cocktail, an alcoholic coffee drink, and a gelatin shot containing an alcoholic beverage.

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 cooking wine and cooking sherry, as well as vanilla and rum extracts and similar items, are not subject to the 9% tax as they are not intended for beverage purposes. There are many personal care products and cleaning products that contain alcohol as well; however, these items are not included in the definition of alcoholic beverage and therefore are not subject to tax at the 9% rate.

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% tax does not apply to the sale of a bottle of grenadine or similar flavoring or mixer on its own that does not contain one-half of 1% or more of alcohol by volume. Those sales are taxed at the 6% rate unless otherwise exempt.

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 beverages.

Effect on purchases by exempt organizations:
Maryland sales and use tax exemptions apply to all purchases for use by the exempt organization, regardless of the applicable tax rate. Therefore, your organization's purchases of alcoholic beverages made to carry on the organization's work are exempt from the 9% tax on alcoholic beverages.

* You can access the Maryland Code, including Tax-General Article, online.

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 9% tax amount must be listed separately from the 6% tax amount on the bill of sale.

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 gratuity between the two categories. For example, if the total charge amounts to $300, and of that amount $200 is for sale of food and non-alcoholic beverages and $100 is for the sale of alcoholic beverages, then 2/3 of the amount of the gratuity is subject to the 6% tax rate and 1/3 is subject to the 9% tax rate. In this example, if the gratuity charged is $45, the 6% rate on the gratuity would be $1.80 (2/3 times $45 times 6% = $1.80) and the 9% rate on the gratuity would be $1.35 (1/3 times $45 times 9% = $1.35). The bill, therefore, would reflect total tax at 6% of $13.80 ($230 at 6%) and total tax at 9% of $10.35 ($115 at 9%).

Due to a 2012 law change, for sales made on and after July 1, 2012, charges for alcoholic beverages are subject to tax at the 9% rate and charges for mandatory gratuities are subject to the 6% rate regardless of whether the gratuities relate to sales of alcoholic beverages or sales of food and non-alcoholic beverages.

In order to be authorized to make direct wine shipments to Maryland residents, the law requires that the vendor be issued a direct wine shippers permit, and also requires that the vendor comply with existing tax laws, including the requirement to collect sales and use tax. Therefore, the vendor will be required to charge sales and use tax at the rate of 9% on sales of wine to Maryland residents. If the vendor imposes a separately stated shipping charge, that amount will not be subject to tax. However, if the shipping charge is not separately stated, or if the shipping charge includes a handling charge, whether that shipping and handling charge is separately stated or not, then the entire amount will be considered to be part of the taxable price of wine, and the 9% tax will apply to the whole charge for sales made prior to July 1, 2012.

For sales made on and after July 1, 2012, the 9% rate will apply to the charge for the wine, and the 6% rate will apply to any other separately stated taxable charge made in connection that the sale of the wine.

Yes. An inbound freight charge is part of taxable price. If the inbound freight charge is imposed on the sale of an alcoholic beverage, then the vendor must collect tax on the price that includes the inbound freight charge, whether separately stated or not.

For separately stated inbound freight charges on sales made prior to July 1, 2012, the 9% rate applies to all charges, and for sales made on and after that date, the 9% rate will apply to the charge for the alcoholic beverage, and the 6% rate will apply to the charge for inbound freight.

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 and the 6% sales and use tax on the price of the other items. If the basket includes non-taxable merchandise as well, and you allocate the sales price among the three categories of merchandise (alcoholic beverages, taxable merchandise, non-taxable merchandise), then you may exclude the non-taxable items from the taxable price. However, if you charge a lump-sum price for the gift basket, and you do not apportion the sales price among the categories of items, you must collect the sales and use tax at the higher 9% rate on the entire price of the basket.

For sales made prior to 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 the 9% rate. Itemized charges for equipment, supplies and labor that are directly and predominantly related to the sales of food and non-alcoholic beverages should be taxed at the 6% rate.

For sales made on and after July 1, 2012, itemized charges for alcoholic beverages are subject to tax at the 9% rate and all other charges are subject to tax at the 6% rate.

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 must charge the higher 9% tax rate on the entire bill.

Alcoholic beverage sales for specific events for which contracts are fully executed prior to July 1, 2011 are subject to the 6% sales and use tax. Alcoholic beverage sales for specific events for which contracts are signed and executed on or after July 1, 2011 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 non-alcoholic), and the names of the parties to the contract, the tax rate on the taxable price of alcoholic beverages is 6%.

If the contract for the specific event is fully executed on or after July 1, 2011, but prior to July 1, 2012, and it contains all material terms, such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, then the tax rate on the taxable price of alcoholic beverages is 9%.

If the contract for the specific event is fully executed on or after July 1, 2012, and contains all material terms such as price, quantities, selections of food and beverages (alcoholic and non-alcoholic), and the names of the parties to the contract, then the tax rate on the charge for the alcoholic beverages is 9% and the tax rate on all other charges is 6%.

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 the tax to the Comptroller by the required due date.

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 you do not separately state the charges subject to the different rates, you must charge the higher 9% rate on the entire charge to the customer.

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 purchase of any alcoholic beverages that are provided to customers at no charge.

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 than the 9% rate, then you will not owe any additional tax when you bring the item into Maryland. However, if you are not charged a sales tax on your purchase, or if the amount of tax you pay is less than 9%, you will owe Maryland tax on the difference between the rate you paid to the other state and the 9% Maryland rate. You should also be aware that if you bring alcohol in excess of the quantity limitations specified in Tax-General Article §5-104(c) you will also owe the alcoholic beverage tax in addition to the sales and use tax.

For sales prior to July 1, 2012, you must charge the 9% sales and use tax on the sale of the beer and on any rental charge that you impose on the lease of the keg and related equipment. The deposit is not subject to sales and use tax. However, if the equipment is not returned and you retain the deposit as payment for the equipment, the deposit will be considered to be part of the taxable price of the alcoholic beverage and is then subject to the 9% sales and use tax.

For sales made on or after July 1, 2012, 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 returned and you retain the deposit as payment for the equipment, the deposit will be considered to be the charge for the equipment and will be subject to tax at the 6% 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 on the sale of the alcoholic beverages, and apply the admissions and amusement tax to the gross receipts from the sale of alcoholic beverages at a rate no higher than 2%, even if the jurisdiction normally imposes a higher rate. Your gross receipts from sales of food and non-alcoholic beverages that are taxed at a 6% sales and use tax rate are subject to admissions and amusement tax at a rate no higher than 5% due to the cap.

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 entry to the venue without payment of any charge, and the only payment collected is from those who participate in the tastings, then the charge will be considered to be a sale of an alcoholic beverage and the 9% sales and use tax will apply. On the other hand, if everyone has to pay the admission in order to gain entry into the venue, regardless of whether they participate in the tastings or not, then the sales and use tax does not apply to the sale of admission tickets. However, depending on the jurisdiction, the gross receipts from the sale of the tickets may be subject to the admissions and amusements tax. In this case, the entities that are providing the wine tastings are considered to be the consumer of the products, and must pay the 9% tax on the cost of the wine.

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 the customer is not purchasing the growler, there is no sales tax on a previously purchased refillable container. However, the 9% tax rate applies to the purchase of each refill of an alcoholic beverage.

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 food and beverage. You must pay the 9% sales and use tax on your purchase of any alcoholic beverages that are provided to customers at no charge. The gross receipts on your ticket sales may be subject to the admissions and amusement tax depending on where you are located.

What is the minimum age to buy or possess alcoholic beverages?
21 years of age. See Alcoholic Beverages 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 for the entire state.
1983 - Raised to 21 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 may vary based on the county where the retail establishment resides. See Alcoholic Beverages Article 3-503 for specifics.

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 Beverages Article 3-503 and Criminal Law CL10-114.

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 wine.

While I'm traveling on vacation, how much alcohol can I have shipped back to me?
Only wineries holding a direct wine shippers permit can ship their own wine to Maryland consumers. Internationally, no alcohol may be shipped back to you including wine. See Alcoholic Beverages Articles 6-327.

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 exempt per calendar month.
See Tax-General Article, Section 5-104 and Administrative Release AB-1.

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 remaining three quarts are taxed.)

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 per gallon. (Raised in 1972 from $.03 per gallon.)
Five 750 ml. bottles equal one gallon.

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 Comptroller is authorized to issue a beer and wine facility permit for individuals to make beer and wine at a commercial facility for home consumption.

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 least one-half of 1% and less than 8.5% of alcohol by volume. See Alcoholic Beverages Article 1-101.

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 a 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.

Filing Method

All alcohol returns and reports mailed, must have an original signature of an owner, partner or officer. To file alcohol returns electronically click here.

A ZERO tax return/report is due even if there is no activity for the month.

Filing Deadlines

Alcohol reports are due the 10th of the month following the month you are reporting. For example, if you are reporting activity for June, the report is due by July 10th.

  • Wholesale Beer Reports
  • Maryland Brewery Tax Returns, along with a copy of the Federal Brewer's Report of Operations
  • Non-Resident Winery Returns
Return/Report Due Date
Charity Wine Auction Permit Holder Report 30 days after the event
Family Beer and Wine Facility Permit Report 15th of October (filed annually)
Manufacturer’s and Wholesalers of Wine and Distilled Spirits Monthly 15th of the month following the report month
Manufacturer’s and Wholesalers of Wine and Distilled Spirits Quarterly 20th of the month following the report quarter
National Family Beer and/or Exhibition report 30 days after the close of the event
Non-Resident Dealer Beer Tax Returns 15th of the month following the report month
Railroad, Steamboats and Airplanes Tax Returns 25th of the month following the report month
Storage Reports 15th of the month following the report month

Direct Wine Shipper Tax Return Information Filing Method

Direct Wine Shippers must submit Form 315, pages one and two. Direct Wine Shippers are allowed to submit their own spreadsheet in place of the second page as long as it contains the name, address, and number of liters shipped to each consumer.

Direct Wine Shippers can complete and print the form or you can file on line by clicking the link: https://interactive.marylandtaxes.gov/bServices/AlcoholEfile/Default.aspx

Filing Deadlines

Quarter Due Date
January through March April 10th
April through June July 10th
July through September October 10th
October through December January 10th

If a tax payment is due with the alcohol tax return, a check or money order may accompany the return, or payment can be submitted electronically using the Web site below. If submitting payment electronically, please pay on or before the due date.

Returns and applications for licenses and permits, along with payment, can be mailed to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2999
Annapolis, MD 21404-2999

Alcohol beverage licensees due a refund may:
  • File a claim, using Form ATT-001-1, within 90 days from the date of purchase of any exempt alcoholic beverage.
  • In the case of condemned, lost or unmarketable products, file a claim within six months of the date the products were determined to be lost, condemned or unmarketable, but only if the claim exceeds $250.00 and is not due to theft.
Application Description
Alcohol and Tobacco Tax Direct Debit Payments Application Make alcohol tax payments electronically
License and Permit Information System Search alcohol licenses and permits
Credit Control Reporting System Report unpaid credit sales owed to wholesalers
Alcohol eFile File your Alcohol returns electronically

Assistance with alcohol tax matters is also available in person, by telephone or e-mail. Individuals and businesses can also use online services to make convenient direct debit payments, find license and permit information, and satisfy other responsibilities.

General Information

Phone: 410-260-7980 from Central Maryland or toll-free 1-800-638-2937 from elsewhere in Maryland
E-mail: att@marylandtaxes.gov

Licensing and Registration Mailing Address

Comptroller of Maryland
Revenue Administration Division
Licensing and Registration Unit
P.O. Box 2999
Annapolis, MD 21404-2999

Fax: 410-974-3201

Alcohol Tax Mailing Address

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2999
Annapolis, MD 21404-2999

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 - COMING SOON: In compliance with Alcoholic Beverages 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.
  • Alcohol Comparative Deliveries - COMING SOON: This monthly report details the compares the delivery of alcoholic beverages and cigarette tax stamp sales to the same month of the previous year. The information provided is detailed by jurisdiction and type of product.
  • Alcohol Receipts and Refunds - COMING SOON: This report lists the amount collected in tax receipts, license and permit fees along with other miscellaneous charges for alcoholic beverages, cigarettes and other tobacco products on a monthly basis. The report also shows the percent change over the last 10 months.
For more information on Direct Wine Shipment please visit Direct Wine Shipment Report.

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 the following list of kosher wines which may be available for purchase at local alcohol retail stores.

Take the list to your wine retailer and ask them to order that wine from their distributor, if it is not on the shelf already.