# Alcoholic Beverages and Cannabis (GAB)

## Title 2. State-Issued Permits and Licenses

### Subtitle 1. State Permits

#### Section 2-148.1

(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 Sec. 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.

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Md. Code Ann., Alco. Bev. (as displayed at mgaleg.maryland.gov, October 16, 2026)