Note: This section summarizes the temporary changes implemented due to the coronavirus pandemic that are of interest to interstate suppliers. Restaurants, bars, breweries, wineries, distilleries, and other entities holding a State or local license to manufacture or sell alcoholic beverages (“Alcoholic Beverage Retailers”) may deliver off-premises, or sell if promptly taken from the premises before consumption (on a carry-out or drive-through basis), alcoholic beverages in sealed containers to purchasers. [Executive Order Number 20-03-19-02 Expanding Alcohol Beverage Delivery and Carryout Services, issued March 19, 2020.]
10.1 Wine and Distilled Spirits Any manufacturer or non-resident dealer desiring to change wholesalers must provide at least thirty (30) days’ written notice via certified or registered mail to the affected wholesaler(s) and the Comptroller of Maryland, Field Enforcement Division, Regulatory & Licensing Section. Similarly, a wholesaler who no longer wishes to carry a brand of wine or distilled spirits must give thirty (30) days written notice via certified or registered mail to the manufacturer or non-resident dealer, with a copy to the Regulatory & Licensing Section. Written notification must be submitted to the Comptroller of Maryland, Field Enforcement Division, Regulatory & Licensing Section on company letterhead with an authorized signature, and must include the following: Full corporate name of[…]
7.1 Maryland The following rates are applicable to sales to wholesalers only: Wine 14% ABV and under $0.1057/Liter ($0.40/gallon) Wine 14.1% ABV and over $0.1057/Liter ($0.40/gallon) Sparkling Wine $0.1057/Liter ($0/40/gallon) Artificially Carbonated Wine $0.1057/Liter ($0/40/gallon) Distilled Spirits $0.3963/Liter ($1.50/gallon) Cider $0.023778/Liter($0.09/Gallon) Malt Beverage $0.023778/Liter($0.09/Gallon) Mead $0.023778/Liter($0.09/Gallon) * 100 Proof or under. If the product is over 100 Proof, an additional tax of $0.3963 ($0.015/gallon) per liter is levied for each one (1) proof over 100. Note: The definition of beer, as used in the Tax – General Article, in Maryland law to includes “flavored malt beverages” in conformity with the U.S. Alcohol and Tobacco Tax and Trade Bureau regulations. The definition of hard cider includes beverages derived primarily from apples[…]
Montgomery County is a “control” county. All wine and distilled spirits sold in Montgomery County are sold only through the county-controlled system. Montgomery County does not use the NABCA master coding system. The county assigns its own code numbers. All wine and distilled spirits sold in Maryland outside of Montgomery County are sold through the private sector (wholesalers).
17.4.1 By Wholesalers [Reserved] 17.4.2 By Retailers Maryland retail licensees may return product to licensed Maryland wholesalers, under the conditions set forth below. The merchandise is unmarketable due to product deterioration or leaky containers. Returns due to discrepancies between product ordered and product delivered may be corrected within a reasonable period of time after delivery by exchanging the incorrect product for the product that was originally ordered. A “reasonable period of time” is within ten (10) days. The credit memo and original invoice must tie together. Upon the termination of a retail licensee’s business, alcoholic beverage stock on hand may be returned for cash or credit against monies owed to the wholesaler. Product in amounts of one (1) case or[…]
Advertising or sponsorship contracts entered into by suppliers or wholesalers involving any premises where there is a retail licensee may be permitted. However, it is incumbent upon the supplier or wholesaler to demonstrate that there is a complete separation between the entity holding the retail license and the entity entering into the contract with the supplier or wholesaler. Before a supplier or wholesaler enters into any contractual agreement for sponsorship or similar activities that will occur on a retail licensee’s premises, a copy of the contract along with supporting documentation should be submitted to the Deputy Director of the Motor Fuel, Alcohol & Tobacco Tax Unit for review. Such submissions may be made by fax or mail, and a minimum[…]
15.16.1 Entertainment of Retailers A representative of a supplier or wholesaler occasionally may entertain a retail licensee or its employee at a dinner, social function, athletic function, show, etc., which is located away from the retail licensee’s place of business. The cost of such entertainment must be reasonable. [Comptroller of Maryland, Alcoholic Beverages Administrative Release No. AB-8, dated May 7, 1997.]