§ 5-102. Imposition of tax

   (a) Alcoholic beverage tax imposed. -- Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State.

(b) Imposition when another jurisdiction imposes discriminatory tax or charge. -- 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:

   (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

   (2) discriminates in fact against the licensee or permit holder of the State.

(c) Limitations. --

   (1) A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on any alcoholic beverage.

   (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.

HISTORY: An. Code 1957, art. 2B, § 4, 133, 135 to 137; 1988, ch. 2, § 1; 2006, ch. 131.