# Alcoholic Beverages and Cannabis (GAB)

## Title 2. State-Issued Permits and Licenses

### Subtitle 1. State Permits

#### Section 2-173

(a) A person who holds a permit under this part shall:

  (1) ensure that any container containing an alcoholic beverage 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 and calculate the taxes as if the  sales were made in the State;

  (5) maintain for 3 years complete and accurate records of all information needed to verify compliance with this part;

  (6) allow the Comptroller or the Executive Director to perform an audit of the permit holder's records on request; and

  (7) consent to the jurisdiction of the Executive Director, Comptroller, or other State unit and the State courts concerning enforcement of this part and any related law.

(b)

  (1) The holder of a direct beer delivery permit  may not cause more than 3,456 ounces of the permit holder's own product to be delivered to a single delivery address in a single calendar year.

  (2) The holder of a direct liquor delivery permit  may not cause more than 24 standard 750-milliliter bottles of  the permit holder's own product, or an equivalent amount, to be delivered to a single delivery address in a single calendar year.

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