Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

SB248: Alcoholic Beverages -Direct Wine Shipment

These Acts repeal the direct wine seller's permit and establish a direct wine shipper's permit and a common carrier permit to be issued by the Comptroller.

A person permitted as a direct wine shipper may engage in shipping wine directly to a resident in the State, for wines ordered or purchased for personal consumption through a computer network. To qualify, the applicant must be (1) a person licensed outside of the State to engage in the manufacture of wine; or (2) a holder of a Class 3 or Class 4 manufacturer's license.

A direct wine shipper must ship by a common carrier holding a common carrier permit. A direct wine shipper must ensure that all containers of wine shipped directly to a consumer in the State are conspicuously labeled with: (1) the name of the direct wine shipper; (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." To complete delivery, the common carrier must require the signature of the consumer or another individual at the address, and the government-issued photo ID showing that the individual is at least 21 years old. A direct wine shipper is prohibited from shipping more than 18 9-liter cases of wine annually to a single delivery address or delivering wine on Sunday to an address in the State.

A direct wine shipper must also (1) report quarterly to the Comptroller's Office the total amount of wine, by type, shipped in the State, the price charged, and the name and address of each purchaser; (2) file a quarterly alcoholic beverage tax return; (3) pay quarterly to the Comptroller's Office all sales and excise taxes due on sales to personal consumers in the State, calculating the amount of the taxes as if the sale was made in the State; (4) maintain for three years complete and accurate records of all information needed to verify compliance; (5) allow the Comptroller's Office to audit the direct wine shipper's records on request; and (6) consent to the jurisdiction of the Comptroller's Office or other State unit and the State courts concerning enforcement.

The initial and renewal fee for the direct wine shipper permit is $200; and for the common carrier permit fee, $100. The permits have a term of one year that begins on July 1.

The Comptroller must submit a specified report on the impact of direct wine shipping by December 31, 2012.

Effective Date: The Acts will take effect July 1, 2011.

Links for 2011
Tax Law and Regulations
State Regulations
Legislative Summaries
Download for Adobe Reader Homepage