Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) A direct wine shipper shall:
(1) ensure that all containers of wine shipped directly to a consumer in the State are conspicuously labeled with:
(i) the name of the direct wine shipper;
(ii) the name and address of the consumer who is the intended recipient; and
(iii) the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”;
(2) report to the Comptroller information about the direct wine shipper's wine shipments, in a manner that the Comptroller determines;
(3) file a quarterly tax return in accordance with § 5-201(d) of the Tax--General Article;
(4) pay quarterly to the Comptroller all sales taxes and excise taxes due on sales to consumers in the State and calculate the taxes as if the sale were made in the State;
(5) maintain for 3 years complete and accurate records of all information needed to verify compliance with this part;
(6) allow the Comptroller to perform an audit of the direct wine shipper's records on request; and
(7) consent to the jurisdiction of the Comptroller or other State unit and the State courts concerning enforcement of this section and any related law.
(b) A direct wine shipper may not:
(1) ship more than 18 9-liter cases of wine each year to a single delivery address; or
(2) cause wine to be delivered on Sunday to an address in the State.
Cite this article: FindLaw.com - Maryland Code, Alcoholic Beverages § 2-148 - last updated December 31, 2021 | https://codes.findlaw.com/md/alcoholic-beverages/md-code-al-bev-sect-2-148.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?