9. How are sales and/or purchases by a tax exempt organization affected?
Effect on sales by exempt organizations:
Sales of alcoholic beverages made by specific types of organizations listed in Tax General Article §11-204(b) are also exempt from the 9% tax on alcoholic beverages.
Effect on purchases by exempt organizations:
Maryland sales and use tax exemptions apply to all purchases for use by the exempt organization, regardless of the applicable tax rate. Therefore, your organization's purchases of alcoholic beverages made to carry on the organization's work are exempt from the 9% tax on alcoholic beverages.
* You can access the Maryland Code, including Tax-General Article, online.