Section 5-102 - Imposition of tax. - Maryland Statutes

§ 5-102. Imposition of tax.
 

(a)  Alcoholic beverage tax imposed.- Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State. 

(b)  Imposition when another jurisdiction imposes discriminatory tax or charge.- 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. 

(c)  Limitations.-  

(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. 
 

[An. Code 1957, art. 2B, §§ 4, 133, 135 to 137; 1988, ch. 2, § 1; 2006, ch. 131.]