§ 2–148.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Alco. Bev. § 2-148.1 (2026)
Title 2. State-Issued Permits and Licenses
Subtitle 1. State Permits
§ 2–148.1LinkCopy Citation
(a)
A direct wine deliverer shall:
(1)
ensure that any container containing wine delivered directly to a consumer in the State is:
(i)
conspicuously labeled with:
(1)
the name of the manufacturer;
(2)
the name and address of the consumer who is the intended recipient; and
(3)
the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”; and
(ii)
commercially sealed by the manufacturer;
(2)
report to the Executive Director information about the deliveries, in a manner that the Executive Director 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;
(5)
maintain for 3 years complete and accurate records of all information needed to verify compliance with this part; and
(6)
allow the Comptroller or the Executive Director to perform an audit of the permit holder’s records on request.
(b)
The holder of a direct wine delivery permit may not cause more than 18 9–liter cases of wine to be delivered to a single address in a single calendar year.