Maryland DTC compliance

Compliance reference

• volume_limit_unit

  Preliminary

  cases_9l

• permit_expiration_date

  Preliminary

  06-30

• excise_tax_collected_by

  Preliminary

  shipper

• direct_ship_allowed

  Preliminary

  true

• permit_expiration_anchor

  Cross-source verified

  fiscal_year_end

• permit_term_years

  Single source

  1

• reporting_frequency_threshold_gallons

  Single source

  0

• common_carrier_allowed

  Cross-source verified

  true

• age_verification_required

  Cross-source verified

  true

• reporting_frequency

  Cross-source verified

  quarterly

• sales_tax_collected_by

  Cross-source verified

  shipper

• volume_limit_value

  Cross-source verified

  18

• permit_required

  Cross-source verified

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Md. Alcoholic Beverages Code Ann. §2-142 et seq. Wine and pomace brandy; requires direct wine shipper’s permit Maximum Amount for Shipping: Md. Alcoholic Beverages Code Ann. §2-148 A direct wine shipper may not: (1) ship more than 18 9-liter cases of wine each year to a single delivery address. Direct Shipping License or Permit: Md. Alcoholic Beverages Code Ann. §2-143 A person shall be issued a direct wine shipper's permit by the comptroller before the person may engage in shipping wine directly to a consumer in the state. Md. Alcoholic Beverages Code Ann. §2-144 To qualify for a direct wine shipper's permit, an applicant shall be: (1) a person licensed outside the state to engage in the manufacture of wine; or (2) a holder of a Class 3 manufacturer's license or a Class 4 manufacturer's license. Md. Alcoholic Beverages Code Ann. §2-145 (a) Application requirements.—An applicant for a direct wine shipper's permit shall: (1) submit to the comptroller a completed application on a form that the comptroller provides; (2) provide to the comptroller a copy of the applicant's current license; (3) identify the wines manufactured by the applicant that the applicant intends to ship into the state; and (4) pay a fee of $ 200 for initial issuance of the direct wine shipper's permit. (b) Issuance of permit.—The comptroller shall issue a direct wine shipper's permit to each applicant who meets the requirements of this part for the permit. Md. Alcoholic Beverages Code Ann. §2-146 A direct wine shipper's permit entitles the holder to sell wine manufactured by the holder through a holder of a common carrier permit to a consumer by receiving and filling orders that the consumer transmits by electronic or other means. Md. Alcoholic Beverages Code Ann. §2-147 The term of a direct wine shipper's permit is one year and begins on July 1. Md. Alcoholic Beverages Code Ann. §2-148 (a) Duties of direct wine shipper.—A direct wine shipper shall: (1) ensure that all containers of wine shipped directly to a consumer in the state are conspicuously labeled with: (i) the name of the direct wine shipper; (ii) the name and address of the consumer who is the intended recipient; and (iii) the words "Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery"; (2) report to the comptroller information about the direct wine shipper's wine shipments, in a manner that the comptroller determines; (3) file a quarterly tax return in accordance with §5-201(d) of the Tax - General Article; (4) pay quarterly to the comptroller all sales taxes and excise taxes due on sales to consumers in the state and calculate the taxes as if the sale were made in the state; (5) maintain for thre years complete and accurate records of all information needed to verify compliance with this part; (6) allow the comptroller to perform an audit of the direct wine shipper's records on request; and (7) consent to the jurisdiction of the comptroller or other state unit and the state courts concerning enforcement of this section and any related law. (b) Restrictions on shipping.—A direct wine shipper may not: (1) ship more than 18 nine-liter cases of wine each year to a single delivery address; or (2) cause wine to be delivered on Sunday to an address in the state. Md. Alcoholic Beverages Code Ann. §2-149 (a) Requirements for renewal.—A direct wine shipper may renew its direct wine shipper's permit each year if the direct wine shipper: (1) is otherwise entitled to have a direct wine shipper's permit; (2) provides to the comptroller a copy of its current permit; (3) identifies the wines manufactured by the direct wine shipper that the direct wine shipper intends to ship into the state; and (4) pays to the comptroller a renewal fee of $ 200. (b) Grounds for denying renewal.—The comptroller may deny a renewal application of a direct wine shipper who fails to: (1) file a tax return required under this part; (2) pay a fee or tax when due; or (3) after receiving notice, comply with this article or a regulation that the comptroller adopts under this article. Md. Alcoholic Beverages Code Ann. §2-150 (a) In general.—To receive a direct shipment of wine, a consumer in the State shall be at least 21 years old. (b) Resale prohibited.—A person who receives a shipment of wine shall use the shipment for personal consumption only and may not resell the shipment. Md. Alcoholic Beverages Code Ann. §2-151 (a) Established.—There is a common carrier permit. (b) Scope of authorization.—A holder of a common carrier permit may deliver wine from a location inside or outside the state to a consumer in the state for the consumer's personal use under this part. (c) Permit required.—A person shall be issued a common carrier permit before the person may engage in transporting wine from a direct wine shipper to a consumer. (d) Term of permit.—The term of a common carrier permit is one year and begins on July 1. (e) Requirements for delivery.—To complete delivery of a shipment, the common carrier shall require from a consumer at the address listed on the shipping label: (1) the signature of the consumer or another individual at the address who is at least 21 years old; and (2) government-issued photographic identification showing that the signing individual is at least 21 years old. (f) Refusal of delivery by common carrier.—A common carrier shall refuse delivery when the intended receiving individual appears to be under the age of 21 years or refuses to present valid identification. (g) Information required of common carrier.—At the time of initial application for a common carrier permit and on request of the comptroller, a common carrier shall submit to the comptroller information concerning the training of its drivers in verifying the age of recipients of direct wine shipments under this part. (h) Verification of wine shipper permit required annually.—At least once each year, in a manner acceptable to the comptroller, a holder of a common carrier permit shall verify that the shipper of wine into the state under this part holds a valid direct wine shipper's permit. (i) Transportation permit not required.—A holder of a common carrier permit that delivers wine solely under this part may not be required to obtain a transportation permit issued under §2-118 or §2-119 of this subtitle in addition to the common carrier permit. (j) Fee.—The permit fee is $ 100. Md. Alcoholic Beverages Code Ann. §2-152 (a) Required reports.—A common carrier shall report quarterly to the comptroller: (1) the date of each delivery of wine in the state; and (2) the name and address of the direct wine shipper and the receiving consumer of each delivery. (b) Records to be maintained for three years.—A common carrier shall maintain for three years complete and accurate records of all information needed to verify compliance with this part. Md. Alcoholic Beverages Code Ann. §2-153 A person without a direct wine shipper's permit may not ship wine directly to a consumer in the state. Md. Alcoholic Beverages Code Ann. §2-154 Each violation of this part is a separate violation. Type of Alcohol and Whether License or Permit Required: Md. Alcoholic Beverages Code Ann. §2-219 Abrogation of section effective Dec. 31, 2022 (c) A holder of a manufacturer's license may directly ship alcohol to a consumer on request, if the Commission authorizes the direct shipment after determining that: (1) the shipment can be completed safely using a common carrier in accordance with other applicable laws; and (2) all applicable sales and excise taxes are paid. Type of Alcohol and Whether License or Permit Required: Md. Alcoholic Beverages Code Ann. §6-327 Direct Shipping License or Permit: Md. Alcoholic Beverages Code Ann. §6-327 (a) Prohibited.—(1) A person in the business of selling or distributing alcoholic beverages in or from another state may not ship, cause to be shipped, or deliver alcoholic beverages directly to a recipient in the state if the seller, distributor, shipper, transporter, or recipient does not hold the required license or permit. (2) The prohibition under paragraph (1) of this subsection applies to alcoholic beverages ordered or purchased through a computer network. (b) Penalty.—A person who violates this section is guilty of a felony and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $ 1,000 or both.

• permit_fee_usd

  Cross-source verified

  200

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.