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§ 5-102. Tax imposed on alcoholic beverages in State

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 5. Alcoholic Beverage Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 5-102
§ 5-102. Tax imposed on alcoholic beverages in State
Currentness
In general
(a) Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State.
Discriminatory taxes or charges by jurisdictions outside State
(b) A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and distribution of alcoholic beverages, the jurisdiction:
(1) requires a tax, assessment, or charge that is greater for alcoholic beverages consigned from a Maryland licensee or permit holder than the amount required for alcoholic beverages consigned from a licensee or permit holder in another jurisdiction; and
(2) discriminates in fact against the licensee or permit holder of the State.
Counties, municipal corporations, and special taxing districts
(c)(1) A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on any alcoholic beverage.
(2) The Comptroller may not impose the tax under subsection (b) of this section on a person who has distillery plants in this and another state.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2006, c. 131, § 1, eff. July 1, 2006.
Formerly Art. 2B, §§ 4, 133, 135 to 137.
MD Code, Tax - General, § 5-102, MD TAX GENERAL § 5-102
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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