<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="5-104" title_number="5" title_name="Alcoholic Beverage Tax" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <level label="a">
    <level label="1">
      <text>The alcoholic beverage tax does not apply to an alcoholic beverage that is:</text>
      <level label="i">
        <text>brought into the State by a person in accordance with:</text>
        <level label="1">
          <text>an import–export permit under § 2–123(b) of the Alcoholic Beverages and Cannabis Article;</text>
        </level>
        <level label="2">
          <text>a nonbeverage permit under § 2–164 of the Alcoholic Beverages and Cannabis Article; or</text>
        </level>
        <level label="3">
          <text>a nonresident storage permit under § 2–115 of the Alcoholic Beverages and Cannabis Article;</text>
        </level>
      </level>
      <level label="ii">
        <text>sold or delivered by a person who holds a Class E, F, or G alcoholic beverage license, while the licensee is operating an aircraft, vessel, or train outside boundaries of the State, including airspace and waterways;</text>
      </level>
      <level label="iii">
        <text>beer or wine that is family–produced and is brought into, possessed, or transported in the State by an individual who is a member of that family if:</text>
        <level label="1">
          <text>the individual is at least 21 years of age; and</text>
        </level>
        <level label="2">
          <text>the beer or wine is for personal use or for entry in a licensed national family beer and wine exhibition; or</text>
        </level>
      </level>
      <level label="iv">
        <text>brought into the State by a person for storage pending shipment outside of the State, if the alcoholic beverage:</text>
        <level label="1">
          <text>is not held for sale, consignment, or delivery in the State;</text>
        </level>
        <level label="2">
          <text>is under a customs bond; and</text>
        </level>
        <level label="3">
          <text>is stored in a public bonded warehouse.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>The exemption under paragraph (1)(ii) of this subsection does not apply to an alcoholic beverage sold or delivered by a person who holds a Class E, F, or G alcoholic beverage license while the licensee is operating an aircraft, vessel, or train within the boundaries of the State, including airspace and waterways.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>The alcoholic beverage tax does not apply to:</text>
      <level label="i">
        <text>an alcoholic beverage bought by a person whom a proper authority of the United States allows to buy alcoholic beverages for sale and use on a federal reservation in the State where the person is assigned;</text>
      </level>
      <level label="ii">
        <text>wine bought and used for sacramental purposes by a religious organization affiliated with and recognized by a generally acknowledged religious faith; or</text>
      </level>
      <level label="iii">
        <text>wine or distilled spirits bought and used for medicinal purposes by a bona fide hospital.</text>
      </level>
    </level>
    <level label="2">
      <text>A person under paragraph (1) of this subsection who pays the alcoholic beverage tax may obtain the exemption by filing a claim for refund with the Comptroller.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>The alcoholic beverage tax does not apply to an alcoholic beverage that a consumer at least 21 years of age brings into the State for personal use:</text>
      <level label="i">
        <text>if the quantity brought from within the continental United States does not exceed:</text>
        <level label="1">
          <text>at any one time, one quart;</text>
        </level>
        <level label="2">
          <text>in 1 calendar month, two quarts; and</text>
        </level>
        <level label="3">
          <text>a total of 1 gallon in the consumer’s possession at any one time;</text>
        </level>
      </level>
      <level label="ii">
        <text>if the quantity brought from American Samoa, Guam, or the Virgin Islands of the United States does not exceed 1 gallon; or</text>
      </level>
      <level label="iii">
        <text>if the total quantity brought from any other place outside the continental United States does not exceed 1 gallon, the 1st quart of that gallon.</text>
      </level>
    </level>
    <level label="2">
      <text>A consumer under paragraph (1)(iii) of this subsection may obtain the exemption for the 1st quart by:</text>
      <level label="i">
        <text>filing an application with the Comptroller on the form the Comptroller requires; and</text>
      </level>
      <level label="ii">
        <text>paying the alcoholic beverage tax on the quantity of alcoholic beverages that exceeds 1 quart.</text>
      </level>
    </level>
  </level>
</section>
