(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 […]
(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 […]
(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 […]
(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 […]