Home Tax Professionals Tax Bulletins Tax Bulletins Digital Advertising Gross Revenues Tax Bulletins Number Title 21-2 Applicability Date of Digital Advertising Gross Revenues Tax Delayed Admissions and Amusement Tax Bulletins Admissions and Amusement Tax Bulletin 2-92 Ocean City Increases Admissions & Amusement Tax The Mayor and the City Council of Ocean City adopted a resolution to increase the Admissions and Amusement tax within the corporate limits of Ocean City. The admissions and amusement tax rate will be increased from 2% to 3% of gross receipts subject to admissions and amusement tax. The admissions and amusement tax imposed on reduced or free admission will remain the same: 5 cents, if the charge for any other admission is 50 cents or less. 10 cents, if the charge for any other admission is more than 50 cents but does not exceed $1.00. 15 cents, if the charge for any other admission is more than $1.00. The increased rates for Admissions and Amusement Tax are effective August 1, 2000. Admissions and Amusement Tax Bulletin 1-10 Admissions and Amusement Tax Law: Comptroller v. Johns Hopkins University The Maryland Court of Special Appeals recently decided that gross receipts derived from admissions to intercollegiate athletic events at Johns Hopkins University were not subject to the admissions and amusement taxes. The Court took a fact specific approach to its determination. Gross receipts from charges for admission to an intercollegiate athletic event are subject to the admissions and amusement tax unless they are used exclusively for an educational purpose. The controlling statute, Tax-Gen. Art §4- 103(b)(4)(i), states: The admissions and amusement tax may not be imposed by a county or municipal corporation on the gross receipts:…(4) derived from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for: (i) a charitable, educational, or religious purpose… (emphasis added). In deciding that the gross receipts were used exclusively for an educational purpose and, therefore, not subject to the admissions and amusement tax, the Court considered the totality of the circumstances, taking into consideration who it concluded benefited from the gross receipts and how those benefits were derived. On the specific facts of this case, the Court determined that intercollegiate sports at Johns Hopkins University have educational benefits. Below is a list of some of the factors presented for the Court's consideration: the university-owned athletic field is available for use by all students and faculty, as well as the community; the field is not used solely for intercollegiate athletic events, but is also used for commencement, ROTC, club sports, intramural sports, recreational sports, and fitness; approximately 50 percent of the student population participates in come type of athletics; the gross receipts are not used to pay for uniforms and equipment for intercollegiate athletics; intercollegiate athletic contests are well-attended and create a lot of school spirit on campus; many student-athletes are recruited by employers because of character traits learned through athletics, such as leadership, discipline, confidence, and perseverance; the student-athletes have higher GPA's and graduation rates than the general student population overall; the intercollegiate athletic contests are recognized that intercollegiate athletics at the university serve an educational purpose. physical education is a requirement of the curriculum; the gross receipts are deposited in the general fund of the school; and participation in athletics is open to all students. The above list is not all-inclusive. Nor is any one factor necessarily more important than another. There is no minimum number of such factors that must be present. Taxpayers are cautioned not to automatically assume that, because the activity at issue is an intercollegiate athletic event, the admissions and amusement tax does not apply. Qualification for the exclusion will turn on the facts and circumstances of the particular situation. Taxpayers who believe that they fall within this ruling and are entitled to a refund of admissions and amusement taxes previously paid should file a refund claim form and include documentation regarding the above factors in their specific situation. Completed claims should be forwarded to Comptroller of Maryland, Refund Supervisor, 301 W. Preston Street, Room 303, Baltimore, MD 21201. Questions regarding this issue should be directed to the refund supervisor at 410-767-1538 in the Baltimore area or toll free 1-800-492-1752 elsewhere. Admissions and Amusement Tax Bulletin 3-01 Harford County Increases Admissions and Amusement Tax Rates The Harford County Council adopted a resolution to increase the admissions and amusement tax to 5% on all activities within the county limits of Harford County, outside of any municipality. Exceptions to the above: The admission and amusement tax rate will remain 2% on gross receipts derived from charges or admissions to, or merchandise, refreshments or service sold or served in connection with entertainment at, a nightclub or room in a hotel, restaurant, hall or other place where dance privileges, music or other entertainment is provided. Gross receipts derived from charges for the use of coin operated amusement devices will remain taxed at 10%. Gross receipts derived from and admissions and amusement charge in connection with a youth indoor recreation team or league shall not be taxed. The change in rates for admissions and amusement tax for Harford County area are effective August 1, 2000. Admissions and Amusement Tax Bulletin 1-11 Baltimore City Exempts Simulated Slot Machines From Admissions and Amusement Tax Baltimore City Exempts Simulated Slot Machines From Admissions and Amusement Tax The Mayor and City Council of Baltimore City has enacted an ordinance exempting from the local admissions and amusement tax the operation of simulated slot machines. The exemption becomes effective January 1, 2011. Under the ordinance, a simulated slot machine is defined as “any amusement device equipped with a knock-off device that enables an owner or custodian of the device to remove free plays or other game credits accumulated by a winning player”. ` All other amusement devices remain subject to the admissions and amusement tax at the rate of 10%. This change does not affect any other activity subject to Baltimore City's admissions and amusement tax. Admissions and Amusement Tax Bulletin 1-01 Ocean City Increases Admissions & Amusement Tax The Mayor and the City Council of Ocean City adopted a resolution to increase the Admissions and Amusement tax within the corporate limits of Ocean City. The admissions and amusement tax rate will be increased from 2% to 3% of gross receipts subject to admissions and amusement tax. The admissions and amusement tax imposed on reduced or free admission will remain the same: 5 cents, if the charge for any other admission is 50 cents or less. 10 cents, if the charge for any other admission is more than 50 cents but does not exceed $1.00. 15 cents, if the charge for any other admission is more than $1.00. The increased rates for Admissions and Amusement Tax are effective August 1, 2000. Admissions and Amusement Tax Bulletin 3-93 Tax on Concerts, Operas and Live Theater Performances Reduced in Howard County The County Council of Howard County has adopted a resolution reducing the admissions and amusement tax on concerts, operas and live theater performances from 7.5% to 6%, effective May 1, 1993. The resolution also provides that the rate on concerts, operas and live theater performances is reduced from 6% to 5%, effective October 1, 1993. The rate of 7.5% is still in effect for all other activities subject to the admissions and amusement tax. The tax is limited to 5% when derived from sales of tangible personal property subject to the sales and use tax. Howard County does not impose the 5, 10 or 15 cent tax on free or reduced price admissions. Howard County continues to exempt from the admissions and amusement tax the gross receipts of a not-for-profit community association which are used exclusively for community or civic improvements. Admissions and Amusement Tax Bulletin 2-93 Tax on Free Passes and Reduced Price Tickets Imposed in the City of Greenbelt A review of the City of Greenbelt's most recently adopted admissions and amusement tax ordi-nance discloses that Greenbelt imposes a 5, 10 or 15-cent tax on free passes and reduced rate admissions. Admissions and amusement tax rate charts prepared on the basis of earlier resolutions did not reflect this tax. Beginning May 1, 1993, persons selling admissions in the City of Greenbelt are required to pay a 5, 10 or 15-cent tax on each free pass or reduced rate admissions sold. The 5, 10 and 15-cent taxes are to be reported on admissions and amusement tax returns as Type 35, 36 or 37 activities, respectively. This tax is in addition to the 10% admissions and amusement tax imposed in the City of Greenbelt. The additional tax on each free pass or reduced price admission is calculated as follows: if the regular prices is up to 50 cents - 5 cents tax; if the regular price is from 51 cents to $1.00 - 10 cents tax; and if the regular price is more than $1.00 - 15 cents tax. Admissions and Amusement Tax Bulletin 2-91 Howard and Charles Counties Increase, Town of Chesapeake Beach Decreases Tax Rates General Increase in Howard County The County Council of Howard County has adopted a resolution increasing the admissions and amusement tax on all activities from 5% to 7.5%. This increase applies to all gross receipts subject to the tax received on or after October 1, 1991. The tax is limited to 5% when derived from sales of tangible personal property subject to the sales and use tax. Howard County does not impose the 5, 10 or 15 cent tax on free passes or reduced price tickets. Howard County continues to exempt from the admissions and amusement tax the gross receipts of a not-for-profit community association which are used exclusively for community or civic improvement. General Increase in Charles County The Board of County Commissioners of Charles County has adopted a resolution increasing the admissions and amusement tax on all activities from 2% to 10%. This increase applies to all gross receipts subject to the tax received on or after October 1, 1991. The tax is limited to 5% when derived from sales of tangible personal property subject to the sales and use tax. In addition, each free pass or reduced price ticket is taxed as follows: if the regular price is up to 50 cents - 5 cents tax; if the regular price is from 51 cents to $1.00 - 10 cents tax; and if the regular price is more than $1.00 - 15 cents tax. Admissions and Amusement Tax Bulletin 4-08 Howard County Clarifies Admissions & Amusement Tax Rate on Golf Activities The Howard County Council approved and passed resolution No. 67-2008 to clarify its intent that the admissions and amusement tax rate of 5% on “Golf Courses”, includes greens fees, driving ranges, and cart rentals, as well as those driving ranges that are independent of a golf course. The 5% rate on “Golf Courses” took effect on August 1, 2007. The clarified intent of Howard County's original resolution, as described above, is also effective for taxable activities occurring on or after August 1, 2007. Admissions and Amusement Tax Bulletin 4-93 Baltimore City Reduces Tax on Admissions to Single-Screen Movie Theaters The Mayor and City Council of Baltimore City have enacted an ordinance reducing the admissions and amusement tax on admissions to any single-screen movie theater that rents or leases its motion picture film through commercial distribution from 10% to 5%, effective September 1, 1993. The 5% rate also applies to admissions to any theater included on the National Register of Historic Places. The rate of 10% remains in effect for admissions to any other movie theater. The additional 5, 10 or 15-cent tax imposed on all free or reduced price admissions also remains in effect. Admissions and Amusement Tax Bulletin 1-95 Change in the Admissions and Amusement Tax Statute The General Assembly of Maryland has enacted legislation which extends the admissions and amusement tax to the gross receipts derived on and after January 1, 1995, from the game of instant bingo permitted under a commercial bingo license in Anne Arundel County. The admissions and amusement tax applies to the gross receipts from instant bingo, less any money or the cost of any prizes distributed as winnings to patrons. Additional information may be obtained from the Taxpayer Service Division by mail or telephone in the Baltimore area at 410-767-1300 or toll-free 1-800-492-1751 from elsewhere in Maryland. Admissions and Amusement Tax Bulletin 2-01 Worcester County Increases Admissions and Amusement Tax for Worcester County Area The County Commissioners of Worcester County adopted a resolution to increase the admissions and amusement tax within the county area of Worcester County, outside of any municipality. The admissions and amusement tax rate will be increased from 2% to 3% of gross receipts subject to admissions and amusement tax. The admissions and amusement tax imposed on reduced or free admission will remain the same: 5 cents, if the charge for any other admission is 50 cents or less. 10 cents, if the charge for any other admission is more than 50 cents but does not exceed $1.00. 15 cents, if the charge for any other admission is more than $1.00. The increased rates for Admissions and Amusement Tax are effective August 5, 2000. Sales and Use Tax Bulletins Number Title 21-1 Application of Sales and Use Tax to Digital Products and Digital Codes 14-1 2014 Changes in the Sales and Use Tax Law 13-1 2013 Changes in the Sales and Use Tax Law 10-2 2010 Shop Maryland Week - Sales Tax Holiday 10-1 2010 Changes in the Sales and Use Tax Law 09-1 2009 Changes in the Sales and Use Tax and Admissions and Amusement Tax Law 08-1 2008 Changes in the Sales and Use Tax Law 07-3 Sales and Use Tax - Tax-Free Periods 07-2 2007 Special Session Changes in Sales and Use Tax Law 07-1 2007 Changes in the Sales and Use Tax Law 06-2 Sales Tax Holiday: August 23-27, 2006 06-1 2006 Changes in the Sales and Use Tax Law 03-1 2003 Changes in the Sales and Use Tax Law 02-1 2002 Changes in the Sales and Use Tax Law 01-3 2001 Changes in the Sales and Use Tax Law 01-1 Taxability of Medical Equipment 00-1 2000 Changes in the Sales and Use Tax Law 99-1 1999 Changes in the Sales and Use Tax Law 98-1 1998 Changes in the Sales and Use Tax Law 97-2 1997 Changes in the Sales and Use Tax Law 96-1 1996 Changes in the Sales and Use Tax Law 95-1 1995 Changes in the Sales and Use Tax Law Motor Fuel Bulletins 2-04 - ASTM Lubricity Standards Delayed Implementation by MD ASTM Lubricity Standards Testing Delayed In Maryland Until Late 2005Publication 2-04February 2004 Implementation of the new lubricity standard established by the American Society for Testing and Materials International (ASTM) in its modified ASTM D-975 specifications for diesel fuel has been delayed in Maryland until later this year when the necessary testing equipment becomes available. Diesel fuel suppliers must still comply with ASTM standard Even though Maryland is not currently conducting lubricity testing, diesel fuel suppliers should still comply with the new ASTM D-975 standard since diesel fuel sold in Maryland is required by law to meet all applicable standards. Keep in mind that lubricity additives cannot be shipped in fuel blends via pipelines. The additive may be introduced in Maryland by an automatic metering pump or injection system, either during fuel receipt into a bulk storage tank of a licensed special fuel seller or at the loading rack of the special fuel seller during the filling a delivery truck. Proper lubricity required for new sulfur limit set for 2006 In the past, the inherent lubricant in diesel fuel had been sulfur. With the dawning of 'ultra-low sulfur' diesel fuel, engine manufacturers and the international technical community determined that a new lubricity standard was necessary. At today's typical sulfur content of around 370 parts per million (PPM), lubrication for injectors and fuel rails on diesel engines has not been a general problem. However, with the new EPA-mandated sulfur limit of 15 PPM, which will go into effect June 1, 2006 for all road diesel fuel, assurance of proper lubricity is required. For more information, contact Bob Crawford, assistant director of the Motor Fuel Tax Bureau, at 410-260-7566 Distribution: All Licensed Special Fuel Sellers 1-97 - For all intrastate motor carriers Publication 1-97October 1997To All Intrastate Motor Carriers Effective January 1, 1998 you no longer will be required to register and obtain motor carrier decals if all your qualified motor vehicles travel solely within Maryland and are registered (tagged) with the Maryland Motor Vehicle Administration. Display of a motor carrier decal on such vehicles will no longer be required. If, however, any of your qualified motor vehicles travel into any other state or the District of Columbia, you must either: Display IFTA decals on those vehicles and file quarterly IFTA tax reports; Have a valid fuel use tax trip permit issued by each jurisdiction or by a wire service for each respective jurisdiction in which you travel; or In the case of the District of Columbia, comply with their motor carrier registration requirements as applicable. Please be aware that operating without the required credentials when applicable may subject you to fines in the other jurisdictions or when re-entering Maryland from out of state. If you need IFTA decals, call 1-410-974-2215 or 1-888-784-0142 (toll free within Maryland) to obtain an IFTA application. 2-96 - For all IFTA licensees Publication 2-96June 1996 Dear IFTA Licensee: More than 80% of the 1Q96 Maryland IFTA reports and schedules contained one or more errors that slowed down processing and updating accounts. Taxpayers whose tax liability will change when the reports are corrected will be notified as soon as possible. To avoid making errors on your 2Q96 report that might result in the future assessment of additional tax, penalty and interest, please follow the helpful hints listed in this bulletin. Use the pre-printed report and schedules that are mailed to you. If you travel in more than one jurisdiction, your computed taxable gallons used (column K) will never exactly equal your tax paid gallons purchased (column L) on a surcharge line. When there are 2 lines pre-printed for a jurisdiction (which indicates a surcharge jurisdiction) and if you traveled in that jurisdiction, you will always owe tax on the surcharge line (second line), because you cannot have tax paid gallons (column L) on a surcharge line. Use brackets to signify a credit when you have a credit in column M, O, Q, lines 1-6, line 8, or line 10. You will have either a total due or credit in column Q on every jurisdiction line in which you travel. Transfer the net total due (credit) in column Q from each form IFTA-101 to the appropriate line on form IFTA-100. Do not use decimals when entering miles or gallons on form IFTA-101; round miles or gallons to the nearest whole number. Once you have completed both the IFTA-100 report and the applicable IFTA-101 schedule(s), mail them with your correct remittance if any, to the IFTA Regional Processing Center address indicated on the back of the form IFTA-100 in the lower right hand corner. When properly folded, this address will appear through the window of the envelope provided to you. DO NOT MAIL THEM TO OUR ANNAPOLIS ADDRESS SINCE THIS WILL DELAY PROCESSING. When you signed your IFTA application, you agreed to maintain the appropriate records to support every entry on your IFTA report and schedule. Failure to maintain these records will result in revocation of your authority to operate in all IFTA jurisdictions. If you have any questions about completing the report or schedule, please call (410) 260-7138 for assistance. 6-96 - For those businesses based in the District of Columbia Publication 6-96September 1996 Since you are based in the District of Columbia, Maryland will no longer issue you an interstate Motor Carrier Decal to operate in Maryland after December 1, 1996. You must then operate on valid International Fuel Tax Agreement (IFTA) decals to legally operate in Maryland. Therefore, you must apply for an IFTA license and decals from a jurisdiction that is a member of IFTA. If your application for IFTA is not approved by any IFTA jurisdiction, you must purchase a 15-day temporary trip permits at $42.00 per 15-day period to legally operate in Maryland. The minimum fine for operating in Maryland without the proper motor carrier credentials is $215.00. The telephone numbers for the five surrounding IFTA jurisdictions are listed below. You should contact them to determine if they will issue an IFTA license and decals to District of Columbia-based carriers, and what their specific requirements for you would be. If you apply to Maryland for an IFTA license and decals, you may be required to post a surety bond as collateral for payment of taxes. IFTA licenses and decals will not be issued to any District of Columbia-based carriers at any of our field offices. Applications to Maryland will be accepted by mail only. Delaware IFTA   (302) 739-4538 Virginia IFTA   (804) 367-0558 West Virginia   (304) 558-3629 Maryland IFTA   (410) 974-2215 Pennsylvania IFTA   (717) 787-5355 3-96 - For all wholesale purchasers/consumers (end users) of motor fuel Publication 3-96June 1996To all Maryland wholesale purchasers/consumers (end users) of motor fuel You've received this bulletin and the enclosed application because we have information that you may be a wholesale purchaser/consumer - otherwise called an "end user" - of motor fuel (gasoline, diesel fuel, fuel oil, kerosene, propane etc.). In other words, you have a tank for bulk storage of fuel that you use yourself or in your business but do not resell to others. Under a federal mandate, our office must establish a registry of end users and possibly sample the fuel they use or store for quality testing. If you do not store motor fuel, please notify us in writing immediately. If you do, please read this bulletin carefully and complete and return the enclosed application with the color-coded mailing label no later than August 1, 1996. Whether you buy fuel for personal or business use, these tips will help you purchase wisely, getting the most for your money while helping you comply with the Federal Clean Air Act. It's easy to meet the standards if you follow these helpful tips: Gasoline - Gasolines not only have specific regional and seasonal requirements for vapor pressure but also minimum oxygen requirements and maximum limits on sulfur, benzene and phosphorus. Remember, because of product remaining in your tank, it takes two or more deliveries to change the seasonal characteristics of your fuel. Purchase only enough gasoline to meet your seasonal requirements. For example, gasoline purchased in February would not meet specifications during the spring and summer months. Diesel fuel - Diesel fuel and fuel oil characteristics include a minimum cetane index and maximum sulfur limits. Do not use red-dyed (high sulfur) diesel in any vehicles designed for highway travel, regardless of whether the vehicle is tagged. All motor fuel - Deal with a reputable supplier. Ask your supplier for all product transfer documents. Retain all documents for five years. Be assured that we are testing motor fuel at every step of the distribution process, including your suppliers. Why do you have to comply with these guidelines? As a result of the Federal Clean Air Act Amendments of 1990, all end users are subject to the same motor fuel environmental requirements and controls as bulk suppliers and retailers. For example, you may only store or use motor fuel meeting the seasonal and regional specifications required of retailers and other suppliers. Also, the motor fuel you store is subject to the same random sampling and laboratory testing by our office as that of suppliers to ensure federal and state fuel specifications are being maintained. If you have questions or need assistance, please call the Motor Fuel Tax Bureau at (410) 974-3126. We'll be happy to help you. 9-09 - IFTA and Washington, DC Motor Carriers IFTA-1June 1996September 2009To: Law Enforcement OfficersSubject: IFTA and Washington, D.C. Motor Carriers In response to a recent IFTA enforcement issue regarding a motor carrier operating in Maryland and the District of Columbia, the following legal rules apply: 1. A motor carrier operating exclusively in Maryland and D.C. must either have an IFTA license and decals OR a trip permit to operate within the State of Maryland. 2. To obtain an IFTA application, a motor carrier can call the Motor-fuel, Alcohol, and Tobacco Tax Unit at 410-260-7215. There is no fee for an IFTA license, but quarterly tax returns must be filed and motor carrier tax paid when due. Credits may be applied to the motor carrier tax for fuel purchased in Maryland. 3. To obtain information about the vendors licensed to sell trip permits in Maryland, a motor carrier can call the Motor-fuel, Alcohol and Tobacco Tax Unit at 410-260-7215 4. A motor carrier not displaying an IFTA identification marker (decal) OR carrying a trip permit is subject to the criminal charge of a misdemeanor and a fine of not less than $200 or more than $500. (Tax-General Article, §13-1020(c)) The charging provision is Tax-General Article, § 9-220(a) with a preset fine of $ 230.00 as stated in the collateral book issued by the District Court of Maryland. In order to provide sufficient notice, these rules will be strictly enforced beginning November 1, 2009. Alcohol Bulletins Number Title AB-1 Mail Order Alcohol AB-2 Beer Keg Registration AB-3 (obsolete) AB-4 (obsolete) AB-5 (obsolete) AB-6 (obsolete) AB-7 Credit for Breakage and Distressed Product AB-8 Non-Beverage Alcohol Order Forms AB-9 Alcohol Beverages Trade Practices AB-10 Revised Regulation AB-11 Revised Regulation AB-12 Alcoholic Beverages Trade Practices Violations AB-13 Sales and Discounts to County Dispensaries AB-14 Revised Wine and Liquor Price Filing Forms AB-15 Mail Order Alcohol - Recent Violations AB-16 Alcoholic Beverages Wholesalers and Nonresident Dealers Violations AB-17 Trade Practices - Revised Promotional Activities Form AB-18 Solicitor Permit Requirement - Expanded to Malt Beverage (beer) Products AB-19 Beer Keg Registration Forms - Fees Discontinued AB-20 Statewide Caterer's License - New Requirement AB-21 (obsolete) AB-22 Beer Depletion Allowances - New Law and Requirement AB-23 (obsolete) AB-24 New Reporting Requirements and Forms AB-25 Monthly Reports AB-26 Interstate Shipment of Alcoholic Beverages AB-27 2000 Legislation Affecting Alcoholic Beverages AB-28 (obsolete) AB-29 New Beer Franchise System - Reporting Requirements AB-30 Credit Control - Reporting and Notification Requirements AB-31 Personalized Advertising Signs AB-32 Providing Alcoholic Beverages to Limousine Clients AB-33 (obsolete) AB-34 Invoicing of Alcoholic Beverages to Maryland Wholesalers AB-35 Maryland Wine and Distilled Spirits Wholesalers AB-36 (obsolete) AB-37 Recurring Issues - Advertising Signs and Restricted Labels AB-38 (obsolete) AB-39 Revisions Regarding Authorized Containers in Carton Configurations AB-40 (obsolete) AB-41 Revised Catered Event Certificate and Notice AB-42 Amended Trade Practice Regulations AB-43 Alcohol Awareness Programs AB-44 Alcoholic Beverage Price Filing - Retailers AB-45 Alcoholic Beverage Price Filing Regulation - Wholesalers AB-46 Price Filings - With Turn Around Documents AB-47 Price Filings - Without Turn Around Documents AB-48 (obsolete) AB-49 New Class 6 Limited Wine Wholesale License and Nonresident Winery Permit AB-50 Revised Trade Practice Regulations AB-51 New Regulation COMAR 03.02.01.19 - Alcohol Awareness Program and Training AB-52 (obsolete) AB-53 House Bill 614 - Direct Sales to Montgomery County Retailers AB-54 Container in Carton and Packaging Configurations AB-55 Price Filings and Quantity Discounts AB-56 Price Filings and Quantity Discounts - Appeal AB-57 New Legislation - Special Brewery Promotional Event Permit AB-58 Alcoholic Beverage Trade Practice Regulations AB-59 Alcoholic Beverage Trade Practice Regulations AB-60 New Reporting Requirements and Forms AB-61 Resident Dealer Permit AB-62 Price Posting and Quantity Discounts - Wine and Distilled Spirits AB-63 Farmer's Market Permit AB-64 Direct Wine Shippers-Pomace Brandy AB-65 Maryland Brewery Tax Return - Contracted Beer AB-66 Current Trade Practice Issues and Updates AB-67 Sales and Discounts to Montgomery County DLC AB-68 Temporary Public Transportation Permit and VID AB-69 Change of Distributorship Appointments AB-70 State-Licensed Manufacturers of Alcohol may now apply to for Emergency Authorization to ship Direct-To-Consumers in Maryland Tobacco Bulletins Number Title TT-1 Cigarette Law Changes Effective October 1, 1994 TT-2 New Tax Return Reporting Requirements (obsolete) TT-3 Service Charges TT-4 Alternative Markups - Wholesaler's Cost of Doing Business (obsolete) TT-5 Submission of Monthly Report Forms (obsolete) TT-6 Labeling of Cigarette Vending Machines (obsolete) TT-7 Cigarette Vending Machines - Age Warning Labels (obsolete) TT-8 Alternative Markups - Wholesaler's Cost of Doing Business (obsolete) TT-9 Alternative Markups - Wholesaler's Cost of Doing Business June 1, 1996 (obsolete) TT-10 Change in Formula - Maryland Cigarette Sales Tax Below Cost TT-11 Alternate Markups - Wholesaler's Cost of Doing Business May 28, 1997 (obsolete) TT-12 Alternate Markups - Wholesaler's Cost of Doing Business (obsolete) TT-13 Violations -- August 1 - December 31, 1998 TT-14 Cigarette Tax Increase (obsolete) TT-15 Cigarette Tax Increase (obsolete) TT-16 Cigarette Tax Increase (obsolete) TT-17 Alternative Markups (obsolete) TT-18 Labeling of Cigarette Vending Machines TT-19 Cigarette Vending Machines - Age Warning Labels TT-20 Cigarette "Primary Source" Legislation TT-21 Cigarette Tax Stamps and Confiscated Cigarettes TT-22 New Tax Return Reporting Requirements TT-23 New Tax on Other Tobacco Products - Effective July 1, 2000 TT-24 Alternate Markups - Wholesaler's Cost of Doing Business (obsolete) TT-25 2000 Legislation Affecting Cigarette Sales and Distribution TT-26 Violations - January 1, 1999 - June 30, 2000 TT-27 Alternate Markups - Wholesaler's Cost of Doing Business (obsolete) TT-28 Reporting Requirements - Cigarette Master Settlement Agreement TT-29 Alternate Markups - Wholesaler's Cost of Doing Business (obsolete) TT-30 Cigarette Purchases from Unlicensed Persons TT-31 Alternate Markups - Wholesaler's Cost of Doing Business TT-32 Violations - July 1, 2000 - December 31, 2001 TT-33 Proof or Evidence of Tax Payment TT-34 Cigarette Tax Increase TT-35 Cigarette Tax Increase - Floor Tax TT-36 Cigarette Tax Increase TT-37 Tobacco Violations 2002 TT-38 New Reporting and Compliance Requirements TT-39 Violations January 2003 - December 2003 TT-40 Cigarette Price Calculators TT-41 Revised OTP Tax Return and New Schedule TT-42 Revised OTP Tax Return and New Schedule TT-43 Cigarette Sales Below Cost - Alternate Minimum Price (obsolete) TT-44 Other Tobacco Products Pricing Survey (obsolete) TT-45 Revised Wholesaler's Quarterly Report of Sales TT-46 Violations - January 1, 2005 through December 31, 2005 TT-47 Tax on Other Tobacco Products TT-48 Other Tobacco Products Pricing Survey (obsolete) TT-49 Cigarette Sales Below Cost - Alternate Minimum Price (obsolete) TT-50 Cigarette Sales Below Cost - Alternate Minimum Price TT-51 Other Tobacco Products Pricing Survey TT-52 Fire Safe Cigarette Requirement - House Bill 785 TT-53 Cigarette Tax Increase - Wholesaler, Sub-Wholesaler, Vending Machine Operators and Retailers TT-54 Cigarette Tax Increase - Manufacturers TT-55 OTP - Tax Rate Change for Retailers and Consumers TT-56 New Tax Forms TT-57 Fire Safe Cigarettes-Certification to the Comptroller TT-58 Cigarette Sales Below Cost - Alternate Minimum Price TT-59 Fire Safe Cigarettes TT-60 Other Tobacco Products Pricing Survey TT-61 Tobacco Stamp Order Procedures TT-62 Cigarette Below Sales Cost - Minimum Alternate Price TT-63 Federal Tobacco Floor Tax TT-64 Cigarette Manufacturer - New Definition TT-65 Wholesaler's Tobacco Product Manufacturer Report - Change in Reporting Requirements TT-66 MSAI Data - Wholesaler's Tobacco Product Manufacturer Report TT-67 Cigarette Sales Below Cost - Alternate Minimum Price TT-68 Other Tobacco Products Licenses - Retailers - House Bill 88 TT-69 Other Tobacco Products Manufacturers and Wholesalers - House Bill 88 TT-70 Prevent All Cigarette Trafficking Act of 2009 ("PACT Act") TT-71 Cigarette-Making Machines in Retail Establishments TT-72 Cigarette Sales Below Cost - Alternate Minimum Price TT-73 OTP Tax Increase - Floor Tax TT-74 Cigarette Sales Below Cost Act - Alternate Minimum Price TT-75 "Premium Cigars" do not have Filters, Tips or Nontobacco Mouthpieces TT-76 Electronic Smoking Devices (ESD) Manufacturers TT-77 Electronic Smoking Devices (ESDs) Cease Sales and Marketing on Select Products TT-78 Cigarette and OTP Tax Increase and Floor Tax; and Electronic Smoking Devices (ESD) Sales Tax