Maryland

Effective January 1, 2021, the Office of the Comptroller of Maryland is no longer authorized to enforce or regulate the state’s laws concerning alcoholic beverages and tobacco products – that authority now rests with the Maryland Alcohol, Tobacco, and Cannabis Commission. The Revenue Administration Division of the Comptroller of Maryland will continue to be responsible for collecting the alcoholic beverages and tobacco tax.

Montgomery County, MD is a control jurisdiction for beer, wine and spirits. The Montgomery County Department of Liquor Control (DLC) is renamed Alcohol Beverage Services (ABS) as of July 1, 2019. ABS is responsible for the control, regulation and sale of alcohol in Montgomery County.

Laws & Rules:

• Maryland Code, Alcoholic Beverages
• COMAR Title 14 Independent Agencies, Chapter 23 Alcohol and Tobacco Commission
• COMAR Title 03 – Subtitle 02 Alcohol and Tobacco Tax
• Montgomery County – Rules & Regulations
• Annual Legislation Summaries

Required: Yes

Name: Non-Resident Dealer

Fee: $200

Expiration: Oct. 31st of each year

Applicants must submit a sample invoice, a letter identifying the name of the Maryland wholesaler assigned to distribute each product and a written statement verifying that the the non-resident license will be only be used to ship products to Maryland wholesalers.

Note that a non-resident license holder may also hold a direct wine shipper permit and make direct shipments to Maryland consumers under their direct wine shipper permit.

Resources:

• Checklist for Wine & Distilled Spirits Non-Resident or Resident Dealer Permit Application
• Non-Resident Dealer Permit Application

Required: No

Brand registration is not required for wine or spirits.  However, suppliers must submit a letter certifying they are the brand owner or appointed sales agent for the brand owner and identify the name of the Maryland wholesaler assigned to represent their product(s).  A supplier who wishes to change distributors must provide written notification to the Comptroller’s Office 30 days prior to the change of distributor.

Resources:

• Wine and Spirits Distributorship Appointments (COMAR 14.23.01.08)
•  AB-69 Change of Distributorship Appointments

Franchise Law: No

Exclusive Territories: Not Required

Suppliers must identify in writing, the name of the Maryland wholesaler assigned to represent their product.  A supplier who desires to change the licensed wholesaler it has selected or franchised to distribute a brand of wine or distilled spirits in the State shall provide at least 30 days notice of this intention by registered mail to the licensed wholesaler and the Executive Director.

Resources: 

• Wine and Spirits Distributorship Appointments (COMAR 14.23.01.08)
•  AB-69 Change of Distributorship Appointments

Required: No

Suppliers are not required to report sales or shipments of wine to wholesalers.

Available: Yes

Fee: $50

Expiration: Oct. 31st of each year

A solicitor’s permit authorizes the holder to promote, sell, or offer for sale beer, wine, or distilled spirits to holders of manufacturer’s, wholesaler’s, or retail licenses. A permit holder employed by a resident dealer or a nonresident dealer may not sell, promote or offer for sale alcoholic beverages to retail dealers.

Citation: Md. Ann. Code art. AB, § 2-126

Resources:

• Solicitor’s Permit Application

Allowed: Yes

License: Non-Resident Winery Permit Required

License Fee: $50

License Expiration: Oct. 31st of each year

Label Registration: Not Required

Excise Tax: Required (Monthly by the 10th)

Reporting: Required (Monthly by the 10th)

A Non-Resident Winery license authorizes out-of-state wineries who produce less than 27,500 gallons of their own wine per year to sell and deliver wine to retailers in Maryland who are authorized under Maryland Law to receive them.

A ZERO tax return/report is due even if there is no activity for the month.

Wholesaler use is prohibited for wineries that self-distribute.

Resources:

• Non-Resident Winery Permit Application Checklist
• Non-Resident Winery Permit Application
• Non-Resident Winery Permit Bulletin
• Non-Resident Winery Tax Return*
• Non-Resident Winery Monthly Report of Deliveries to MD Retailers*
• Alcohol efile

      *Notice to Licensees – Consolidation and Updating of Alcohol forms, effective July 1, 2020

• Alcohol FAQs and Information
• Alcohol Tax Bulletins
• Alcoholic Beverages Administrative Releases
• AB-66 Current Trade Practice Issues and Updates 
• AB-35 Samples of Alcoholic Beverages – Retail Licensees
• Montgomery County – New Supplier FAQ
• Montgomery County – Supplier Information
• Sales and Discounts to Montgomery County DLC Bulletin
• Notice to Licensees – Consolidation and Updating of Alcohol forms, effective July 1, 2020