§ 5-102
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/md/tax-general/5-102A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§5–102.
(a)Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the 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.
(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.