§ 5–102
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 5-102 (2026)
Title 5. Alcoholic Beverage Tax
Subtitle 1. Definitions; General Provisions
§ 5–102LinkCopy Citation
(a)
Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State.
(b)
A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and distribution of alcoholic beverages, the jurisdiction:
(1)
requires a tax, assessment, or charge that is greater for alcoholic beverages consigned from a Maryland licensee or permit holder than the amount required for alcoholic beverages consigned from a licensee or permit holder in another jurisdiction; and
(2)
discriminates in fact against the licensee or permit holder of the State.
(c)
(1)
A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on any alcoholic beverage.
(2)
The Comptroller may not impose the tax under subsection (b) of this section on a person who has distillery plants in this and another state.