Alcohol and Tobacco Tax

Under the Maryland alcohol and tobacco tax laws, the Motor-fuel, Alcohol and Tobacco Tax Unit of the Revenue Administration Division 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. The Unit issues licenses and permits, maintains automated credit control information for the alcohol industry, and promotes fair trade practices in accordance with the law. The Unit also provides online verification of licenses and permits and electronic funds transfer payment services.

Tax Information

• Alcohol Tax Information
• Tobacco Tax Information
• Fire Safe Compliant Cigarettes - Certified List
• Online Services
• Alcohol and Tobacco Reports
• Assistance

Related Links

• Maryland State Attorney General
• National Conference of State Liquor Administrators (NCSLA) 
• Federation of Tax Administrators (FTA)
• U.S. Alcohol and Tobacco Tax and Trade Bureau
• County Liquor Boards
• Associations and Groups