MD

Maryland DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Maryland. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Maryland today.

Statute

“Alcoholic Beverage 2-144 provides that a wine manufacturer, may obtain a”

https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/personal/tip25.pdf

Compliance reference

  • Volume limit unit

    Preliminary

    9-liter cases

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit expiration date

    Preliminary

    06-30

  • Direct shipping allowed

    Preliminary

    Yes

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Permit term

    Single source

    1 year

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Age verification required

    Cross-source verified

    Yes

  • Reporting frequency

    Cross-source verified

    Quarterly

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Volume limit

    Cross-source verified

    18

  • Permit required

    Cross-source verified

    Yes

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This MD reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Permit fee

    Cross-source verified

    $200

Sales-tax rate

Base state sales-tax rate

Single source

9%

From a single authority — not yet independently corroborated.

Rate facts

Bond amount (maximum)
$1,000
Bond amount (minimum)
$1,000
Bond basis formula
—
Bond required
Yes
Excise rate by alcohol class
rate 0.4 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$0.40
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
FORM-381
Permit application URL
https://atcc.maryland.gov/pdf/381-direct-wine-shipper-permit/
Product registration required
Yes
Maximum local sales-tax add-on
0%
State sales-tax rate
9%
Single local use-tax rate option
No

Primary sources

3