Under the Alcohol and Tobacco Tax laws, MATT is responsible for monitoring the manufacture, storage, transportation, sale and distribution of alcoholic beverages and tobacco in Maryland, while collecting nearly $310 million annually in state taxes on beer, wine, distilled spirits, cigarettes and other tobacco products. MATT issues licenses and permits, maintains automated credit control information for the alcohol industry, and promotes fair trade practices in accordance with the law. MATT also provides online verification of licenses and permits and electronic funds transfer payment services.
The only legal source for a Maryland consumer to buy alcoholic beverages is from a licensed Maryland retailer. Licensed retailers in Maryland must also purchase their alcoholic beverage products from licensed wholesalers or out of State wineries that hold a Non-Resident Winery Permit. Transporting or selling alcoholic beverages in Maryland without the proper license is illegal. It is also illegal for Maryland consumers to have alcoholic beverages sent to them by out-of-state suppliers through the mail or over the Internet. Consumers trying to obtain hard-to-find wines and other alcohol products can contact MATT at 410-260-7327 to learn about legal distribution alternatives.
Maryland residents can bring no more than two packs of untaxed cigarettes into Maryland, while nonresidents passing through are limited to one carton. Cigarettes that don't bear the proper Maryland tax stamps may be seized as contraband, along with any vehicle used in transporting the untaxed cigarettes.
Alcohol & Tobacco Tax Information
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