Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Title 03 - Subtitle 02 - Alcohol and Tobacco Tax

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03.02.01   Alcoholic Beverages
  .01 Method of Tax Payment Applicable to Beer Delivered Into Maryland
  .02 Repealed
  .03 Retail Licensees--Handling of Alcoholic Beverages and Records
  .04 Wine and Distilled Spirits Credit Control
  .05 Price Filings
  .06 Standards of Fill
  .07 Uniform Newspaper and Magazine Advertising of Wines and Distilled Spirits
  .08 Credit or Refund of Taxes
  .09 Sale and Delivery for Export
  .10 Repealed
  .11 Solicitor's Permit
  .12 Wine and Distilled spirits Distributorship Appointments
  .13 Samples of Alcoholic Beverages
  .14 Sales by Holders of Class E Water Vessel Licenses
  .15 Consumer Orders of Alcoholic Beverages
  .16 Wholesaler Credit Sales of Beer to Worcester County Retailers
  .17 Family Beer and Wine Facility Permit
  .18 Statewide Caterer's License
03.02.02   Tobacco Tax
  .01 Purchase of Cigarette Tax Stamps
  .02 Cigarette Sales to Out-of-State Vendors
  .03 Wholesaler and Subwholesaler Record Requirements
  .04 Sales to Armed Forces Exchanges or Commissaries
  .05 Cigarette Tax Stamps
  .06 Sales to Maryland Subwholesalers for Resale Outside of Maryland
  .07 Sample Cigarettes
  .08 Other Tobacco Products
03.02.03   Maryland Cigarette Sales Below Cost Act
  .01 Transportation Costs Calculated as Part of the Basic Cost of Cigarettes
  .02 Notice That Wholesaler is Unlicensed
  .03 Applications for Cigarette Licenses
  .04 Record Keeping and Licensing
  .05 Cost to Wholesaler Eliminated From Certain Purchases
  .06 Sales by Manufacturers' Representatives
  .07 Wholesaler's Cost of Doing Business
  .08 Promotional Allowances and Cigarette Buydowns
03.02.04   Administration
  .01 Tax Returns and Reports
  .02 Reports of Boards of License Commissioners and County Dispensaries
03.02.05   Alcoholic Beverage Trade Practices
  .01 Definitions
  .02 General Provisions
  .03 Coupons
  .04 Alcoholic Beverage Lists
  .05 Tastings
  .06 Relationships With Consumers
  .07 Third Parties and Charitable Groups
  .08 Sweepstakes and Contests
  .09 General Advertising
  .10 On-Premises Advertising
  .11 Services to Retailers
  .12 On-Premises Promotions

Links for COMAR
Tax Law and Regulations
State Regulations
  Title 03 - Subtitle 01 - Office of the Comptroller
  Title 03 - Subtitle 02 - Alcohol and Tobacco Tax
  Title 03 - Subtitle 03 - Motor Fuel Tax
  Title 03 - Subtitle 04 - Income Tax
  Title 03 - Subtitle 05 - Miscellaneous Revenue
  Title 03 - Subtitle 06 - Sales and Use Tax
  Title 03 - Subtitle 07 - Central Payroll Bureau
  Title 03 - Subtitle 08 - Tire Recycling Fee
  Title 03 - Subtitle 09 - General Accounting Division
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