About the FED

Field Enforcement Division

The Field Enforcement Division is responsible for enforcing the state's revenue laws relating to alcoholic beverages, tobacco, motor fuels, business licenses and the sales and use tax. Enforcement agents combat the illegal smuggling of untaxed cigarettes by conducting investigations, arresting violators and making sure retail businesses are licensed properly and complying with recordkeeping regulations.

Enforcement agents and field inspectors also combat the illegal alcohol trade by investigating instances where licensed or unlicensed individuals elect to sell untaxed or illegally obtained products, or defraud consumers by altering the contents of expensive liquor with less expensive brands and selling it at the higher price. Field inspectors also monitor the transportation and storage of motor fuel, and verify that retail locations are complying with regulations governing pricing, labeling and registration. Fuel samples are also collected and tested at the division’s Petroleum Testing Laboratory in Jessup to ensure quality standards. Any sub-standard product is removed from the marketplace until the problem is corrected. The inspectors and enforcement agents work together to identify unlicensed fuel sellers, unregistered IFTA motor carriers and users who illegally use untaxed, dyed fuel in their highway vehicles.

State License Bureau

The State License Bureau is responsible for administering and monitoring state business licenses that are required for more than 83,000 businesses, such as a trader’s license for retailers and wholesalers who sell goods and merchandise. Other business activities that require licenses include amusements; auctions; chain stores; construction; dry cleaners; garages; plumbers and gas fitters; restaurants; storage warehouses; vending machines and retail/vending machines which sell cigarettes. The licenses are valid from May 1 through April 30 of the following year. State business licenses are obtained from the Clerks of the Circuit Court in the county where the business is located. First-time license applicants, however, must register with the Maryland Department of Assessments and Taxation before contacting the local Clerk of the Court.