Section 5-102 – Imposition of Tax
(a) Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State. (b) A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and […]
Section 5-103 – Presumption of Taxability; Contraband Alcoholic Beverage; Burden of Proof
(a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax. (b) An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized: (1) under this […]
Section 5-104 – Exemptions
(a) (1) The alcoholic beverage tax does not apply to an alcoholic beverage that is: (i) brought into the State by a person in accordance with: 1. an import–export permit under § 2–123(b) of the Alcoholic Beverages Article; 2. a nonbeverage permit under § 2–164 of the Alcoholic Beverages Article; or 3. a nonresident storage permit under § 2–115 of the […]
Section 5-105 – Tax Rates
(a) Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is: (1) $1.50 for each gallon or 39.63 cents for each liter; and (2) if distilled spirits contain a percentage of alcohol greater than 100 proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for […]
Section 5-201 – Required
(a) A person who holds a Class E, F, or G alcoholic beverage license shall complete, under oath, and file with the Comptroller an alcoholic beverage tax return: (1) on or before the 25th day of the month that follows the month in which the person sells any alcoholic beverage within the boundaries of the State; and […]
Section 5-301 – Required; Evidence of Payment
(a) A person who, under a Class E, F, or G alcoholic beverage license, sells or delivers any alcoholic beverages within the boundaries of the State shall pay the alcoholic beverage tax on those alcoholic beverages, in the manner that the Comptroller requires, with the return that covers the period in which the person sells or […]
Section 5-302 – Prohibited Act
Unless otherwise authorized in this title or in the Alcoholic Beverages Article, a person may not buy, possess, sell, store, transport, or allow another person to buy, store, sell, or transport an alcoholic beverage on which the alcoholic beverage tax is not paid.
Section 5-303 – Tax Stamps
(a) For a container of distilled spirits that is one-half pint or larger, the alcoholic beverage tax shall be paid by the purchase of tax stamps from the Comptroller or by an alternate method approved by the Comptroller, in the manner and at the time that the Comptroller requires by regulation. (b) A manufacturer or a wholesaler […]