State Tax Rulings
Free state tax letter rulings and advisory opinions with plain-English summaries, full citations, and the original source on every page.
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What shelf stocking may a Maryland supplier or wholesaler do at a retail licensee?
Very little. The regulations permit a supplier or licensed wholesaler or their representative to rotate products to ensure freshness and limited shelf life, with beer, malt beverage products, wine…
How do beer credit payment deadlines work for Worcester County retailers?
Payment of a beer invoice is due 10 calendar days after the date of delivery, and where the 10th calendar day falls on a weekend or a holiday it is considered to be the next business day. Counting…
Can a Maryland beer wholesaler raise its keg deposit to discourage keg theft?
Yes. Wholesalers are allowed to alter their deposit requirement at their discretion and should file such as a condition of sale with this office, and the release suggests that a higher deposit may…
When may a Maryland wholesaler file an amended price schedule for wine or distilled spirits?
Only in the narrow circumstances section C allows. State Regulation 03.02.01.05, titled Price Filings, requires wholesalers, manufacturers and nonresident wineries to post prices for each brand and…
What are Maryland's rules for giving alcoholic beverage samples to licensed retailers?
Under COMAR 03.02.01.13, a sample of an alcoholic beverage not stocked or sampled by a licensed retailer during the immediately preceding 12 months may be furnished by a wholesaler, supplier or…
Did the US Supreme Court wine shipping decision change Maryland law on direct shipment?
No, according to the release. Maryland law continues to prohibit both out of state and in state suppliers from shipping alcoholic beverages to consumers in Maryland, and because Maryland treats…
May a Maryland limited winery distill pomace brandy, and what tax applies?
Senate Bill 668, signed by the Governor and enacted as Chapter 168 of the Acts of 2005, takes effect July 1, 2005 and allows holders of the Maryland Limited Winery License to distill and bottle up…
What must a Maryland certified Alcohol Awareness program contain, and how must instructors teach it?
The statute sets a minimum: instruction on how alcohol affects a person's body and behavior, education on the dangers of drinking and driving, and effective methods for serving customers so as to…
Can a Maryland beer wholesaler rent a refrigerated truck to a permanent retail licensee?
Yes, at fair market value or higher, but four conditions apply. The parking location must either be considered part of the retail licensed premise, as determined by the local liquor board, or be…
Was Maryland's ban on discriminatory alcoholic beverage pricing still enforceable in 2004?
Yes, as to discrimination in price and discounts. The release reminds the industry that the prohibition against discrimination as to pricing or discounts, other than discounts based on volume,…
May beer be sold in Maryland in a package holding two different container sizes?
No. A supplier of beer requested authority to sell beer packaged with two different container sizes -- a 12 pack mixer packed with 9 twelve-ounce containers and 3 eleven-and-a-half-ounce containers,…
How must a Maryland alcoholic beverages licensee pay a tax liability over $10,000?
By immediately available funds, which the regulations define to include Automated Clearing House credit or debit, direct debit or U.S. currency. The referenced regulations were originally effective…
What may a Maryland Statewide Caterer's License holder do at a catered event?
The SCAT license can only operate where there is a contractual arrangement between the SCAT licensee and another party to cater alcoholic beverages at an event, and a SCAT licensee is not authorized…
When must a Maryland wine or spirits wholesaler report a retailer's returned check?
Upon the first presentation. The office was asked to consider letting wholesalers and manufacturers agree with their bank to automatically re-deposit a returned retailer's check, and to report to…
May a Maryland beer wholesaler run a clearance sale on product near its expiration date?
Yes, subject to guidelines. The office has no objection to a short-term clearance sale for products that are soon to be out-of-date, as long as the sale is announced in writing in advance to all…
Are Maryland Class E, F and G alcoholic beverage licensees treated like other retailers?
Yes. Class E (water vessel), Class F (railroad) and Class G (airline) licenses are issued by the Comptroller's Office rather than by local Boards of License Commissioners, because the licensed…
Must a Maryland wholesaler submit a sponsorship contract involving a retail licensed premises for review?
Yes. Effective May 15, 2002, before a supplier or wholesaler enters into any contractual agreement involving sponsorship or similar activities that will occur on the premises of a retail licensee --…
What must a Maryland alcoholic beverage wholesaler do to get credit for destroyed distressed product?
For product disposed of in Maryland there is no change to current procedures: arrange for a representative of the Comptroller's Office to witness the destruction by contacting the Investigative…
How much of a Maryland malt beverage advertising sign may be personalized for the retailer?
Not more than 50% of the advertising sign's dimension may be personalized for the retailer. A sign that contains personalized material must contain brand identification equal to or greater than the…
What beer depletion allowances and discounts may a Maryland supplier or wholesaler offer?
A supplier may offer a depletion allowance to wholesalers only if it meets ten criteria, including that the same allowance and conditions are offered concurrently to all its Maryland wholesalers,…
When may a Maryland retailer return alcoholic beverages to a wholesaler?
Only as the release authorizes. Permitted returns include unmarketable merchandise from product deterioration or leaking containers, returns from seasonal resort retailers closing for the season,…
Can Maryland alcoholic beverage coupons be downloaded and printed from the Internet?
Yes. Effective immediately, the Alcohol and Tobacco Tax Unit permits coupon disbursement to the consumer via a portable data file which can be downloaded and printed from the Internet. This…
How does a Maryland statewide caterer buy alcohol for an event in Montgomery County?
All product for the event must be purchased from authorized sources within Montgomery County, no matter where in Maryland the statewide caterer's principal place of business is located. Distilled…
Can a Maryland supplier or wholesaler pay for radio advertising that names a specific retailer?
No. Any radio advertising that mentions the name and/or location of one or more specific retail licensees must be paid for by the retail licensee. A supplier or wholesaler may not make any formal or…
When does Maryland treat a keg beer brand as a private label?
Private label beer is any label owned by a licensed retail dealer, or bottled and labeled exclusively for sale to a licensed retail dealer. A label sold to more than one retail licensed dealer no…
What are Maryland's rules for distributing alcoholic beverage samples?
Licensed wholesalers may furnish samples for four purposes: to a licensed retailer, to a bonafide charitable organization, non-profit organization or alcoholic beverage trade association, to…
What counts as a private label for Maryland wine and distilled spirits wholesalers?
A private label is any label owned by a licensed retail dealer, or bottled and labeled exclusively for sale to a licensed retail dealer. A label may be offered to only one retail licensee if it…
Can I bring alcoholic beverages into Maryland myself?
Generally no. Maryland prohibits importation of alcoholic beverages by everyone except commercial license or permit holders, subject to four exceptions: a consumer 21 or older may personally bring…
What is Baltimore City's admissions and amusement tax rate for single-screen movie theaters?
5% of admissions, down from 10%, effective September 1, 1993, for any single-screen movie theater that rents or leases its motion picture film through commercial distribution. The same 5% rate…
Does Howard County's 5% golf rate cover driving ranges and cart rentals?
Yes. Howard County Council resolution No. 67-2008 clarified the Council's intent that the 5% admissions and amusement tax rate on Golf Courses includes greens fees, driving ranges and cart rentals,…
What admissions and amusement tax applies to concerts and live theater in Howard County?
The rate on concerts, operas and live theater performances fell from 7.5% to 6% effective May 1, 1993, and from 6% to 5% effective October 1, 1993. The 7.5% rate remained in effect for all other…
What is Harford County's admissions and amusement tax rate outside municipalities?
5% on all activities within the county limits of Harford County, outside of any municipality, effective August 1, 2000. Three exceptions apply: the rate remains 2% on receipts from a nightclub or a…
Does the City of Greenbelt tax free passes and reduced price admissions?
Yes, beginning May 1, 1993. A review of Greenbelt's most recently adopted ordinance disclosed that the City imposes a 5, 10 or 15-cent tax on each free pass or reduced rate admission sold, set by…
What admissions and amusement tax rates did Howard and Charles County adopt in October 1991?
Howard County increased its rate on all activities from 5% to 7.5%, and Charles County from 2% to 10%, both applying to gross receipts subject to the tax received on or after October 1, 1991. In…
What is Worcester County's admissions and amusement tax rate outside municipalities?
3% of gross receipts subject to the tax, up from 2%, effective August 5, 2000. The County Commissioners of Worcester County adopted the resolution, which applies within the county area of Worcester…
Is instant bingo in Anne Arundel County subject to the admissions and amusement tax?
Yes, on gross receipts derived on and after January 1, 1995. The General Assembly of Maryland enacted legislation extending the admissions and amusement tax to the game of instant bingo permitted…
Does Baltimore City tax simulated slot machines under the admissions and amusement tax?
No, from January 1, 2011. The Mayor and City Council of Baltimore City enacted an ordinance exempting the operation of simulated slot machines from the local admissions and amusement tax. The…
Are intercollegiate athletic admissions exempt from Maryland's admissions and amusement tax?
Only where the gross receipts are used exclusively for an educational purpose, and that is decided on the facts. In Comptroller v. Johns Hopkins University the Maryland Court of Special Appeals held…
What is Ocean City's admissions and amusement tax rate after the increase?
3% of gross receipts subject to the tax, up from 2%, effective August 1, 2000. The Mayor and the City Council of Ocean City adopted the resolution, which applies within the corporate limits of Ocean…
Does Baltimore City exempt artists and arts enterprises from the admissions and amusement tax?
Yes, from July 1, 2023. Under Baltimore City Code Art. 28, section 19-4, a qualifying residing artist or an arts and entertainment enterprise is exempt from the admissions and amusement tax on gross…
What admissions and amusement tax applies to movie theater admissions in Anne Arundel County?
7.5%. Bill No. 43-19, enacted by an ordinance the County Council adopted July 1, 2019, removed the exemption that had covered gross receipts from any admissions and amusement charge for admission to…
What is Garrett County's admissions and amusement tax rate as of September 1, 2015?
Six percent, increased from 4.5%. The Board of County Commissioners of Garrett County adopted Resolution 2015 – 7-Amended on June 6, 2015, raising the admissions and amusement tax on all activities…
What state admissions and amusement tax applies to electronic bingo machines and electronic tip jars in Maryland?
Thirty percent of taxable net proceeds effective June 1, 2009, and thirty-three percent in Calvert County effective July 1, 2012. Net proceeds are total receipts from operating the devices less…
What is the Town of Snow Hill's admissions and amusement tax rate after Resolution No. 2016-02?
Five percent, up from 2%, on all activities occurring on and after August 1, 2016. Where an activity sells alcoholic beverages subject to the 9% sales and use tax, the admissions and amusement tax…
Which Carroll County admissions and amusement charges became exempt under Resolution 1112-2021?
Two categories: all fund-raising activities of volunteer fire companies in Carroll County, and any activities related to agricultural tourism. Resolution 1112-2021, passed September 23, 2021,…
Which Anne Arundel County admissions and amusement charges became exempt in 2017 and 2018?
Anne Arundel County exempted gross receipts from moving picture theater admissions, use of athletic facilities, agritourism, and -- where farming is the principal use on the property -- a farm…
What is the Town of Edmonston's admissions and amusement tax rate after Ordinance 2013-O-01?
Five percent. Ordinance 2013-O-01, adopted April 11, 2013, increased Edmonston's admissions and amusement tax from 4% to 5% on all activities, effective March 1, 2014.
Which electronic bingo and tip jar devices are subject to Maryland's 20 percent state admissions and amusement tax?
A device is covered when it contains predetermined winning and losing games and signals the issuance of a winning play. That includes devices using paper bingo or tip jar tickets and devices using…
What admissions and amusement tax rate applies to multiplex movie theaters in the City of Aberdeen?
6.5%. Ordinance 19-O-09, adopted June 3, 2019, decreased Aberdeen's admissions and amusement tax on multiplex movie theaters from 10% to 6.5%, effective June 24, 2019. A multiplex movie theater is…
Which City of Frederick admissions and amusement charges became exempt under Ordinance G-13-37?
Frederick stopped levying its admissions and amusement tax on recreational sports teams and leagues, health and fitness classes, fitness or recreational facility membership and monthly fees, and…
Who had to collect and report Texas sales tax when a city bought garbage-collection service from a private company and provided it to residents?
The city. It was providing the service to residents and buying the private collector's service for resale, so it also had to obtain a sales tax permit.
Who reported Texas sales tax when a city billed residential garbage fees but a private waste company billed commercial accounts?
The city reported tax on residential fees it billed and collected; the private waste company reported tax on its commercial accounts and needed its own permit.
Which older California FTB Legal Rulings were withdrawn by Legal Ruling 1998-2?
FTB withdrew all 300 Legal Rulings identified in the official attachment to Legal Ruling 1998-2. The attachment says the rulings were obsolete, incorporated or followed federal law, had been…
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