{"data":{"id":"us-md/md.-code-tax-general-5-102","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 5–102","heading":"","body":"(a) Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State.\n(b) A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and distribution of alcoholic beverages, the jurisdiction:\n(1) requires a tax, assessment, or charge that is greater for alcoholic beverages consigned from a Maryland licensee or permit holder than the amount required for alcoholic beverages consigned from a licensee or permit holder in another jurisdiction; and\n(2) discriminates in fact against the licensee or permit holder of the State.\n(c) (1) A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on any alcoholic beverage.\n(2) The Comptroller may not impose the tax under subsection (b) of this section on a person who has distillery plants in this and another state.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=5-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"d4ca834d3be4b6404e6c40d37a7fe68cfa4c89f71d28c867f724c363d379882a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-5-101","next":"us-md/md.-code-tax-general-5-103"},"notice":"GroundRules: Original legal text. Not legal advice."}