Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Out-of-State Wine and Direct Wine Sellers

Certain authorized out-of-state direct wine sellers can accept orders from Maryland consumers for wine not already distributed in Maryland through a Maryland wine wholesaler.  The wine must be delivered through a Maryland wine wholesaler to a Maryland retailer where the consumer can arrange to pick up the product.  See a current list of Maryland wholesalers who participate with direct wine seller permit holders by following the link below.

The direct wine seller may not sell more than a total of 900 liters of wine or more than 108 liters of wine to a single consumer in a given permit year.  The direct wine seller may only ship prepaid products to a designated Maryland wholesaler through a public carrier who holds a valid public transportation permit to transport alcoholic beverages in Maryland. 

The wine wholesaler and retailer are permitted to add on a service charge of $2 per bottle to a maximum of $4 per shipment and $5 per bottle to a maximum of $10 per shipment respectively. 

Non-Maryland wine manufacturers, duly licensed in another state, may apply for a direct wine seller permit with the Comptroller’s Office. The annual permit fee is $10.  The direct wine seller who holds the permit must file an annual tax return with the Comptroller and pay the tax due on any Maryland sales. 

The authority for these provisions can be found in Section 7.5 of Article 2B of the Annotated Code of Maryland. For more details about procedures and responsibilities for the direct wine seller, the Maryland wine wholesaler and the Maryland consumer, see Administrative Release AB-23.

 



 
Additional Links: Taxpayer Services
  IFTA e-File
  Direct Wine Wholesalers
  Alcohol and Tobacco Tax Direct Debit Payments