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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 5-105

§ 5-105

Official textmgaleg.maryland.gov

# (a)

Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is:

# (1)

$1.50 for each gallon or 39.63 cents for each liter; and

# (2)

if distilled spirits contain a percentage of alcohol greater than 100 proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for each gallon or 0.3963 cents for each liter.

# (b)

Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for wine is 40 cents for each gallon or 10.57 cents for each liter.

# (c)

Except as provided in subsection (d) of this section, the alcoholic beverage tax rate on beer and mead is 9 cents for each gallon or 2.3778 cents for each liter.

# (d)

The tax imposed under § 5–102(b) of this subtitle shall equal the amount that the discriminating jurisdiction charges a Maryland licensee or permit holder.

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In this article (40 sections)
  1. gtg-3-106 · § 3-106
  2. gtg-3-107 · § 3-107
  3. gtg-3-108 · § 3-108
  4. gtg-3-109 · § 3-109
  5. gtg-3-110 · § 3-110
  6. gtg-3-111 · § 3-111
  7. gtg-3-112 · § 3-112
  8. gtg-3-113 · § 3-113
  9. gtg-4-101 · § 4-101
  10. gtg-4-102 · § 4-102
  11. gtg-4-103 · § 4-103
  12. gtg-4-104 · § 4-104
  13. gtg-4-105 · § 4-105
  14. gtg-4-201 · § 4-201
  15. gtg-4-202 · § 4-202
  16. gtg-4-301 · § 4-301
  17. gtg-5-101 · § 5-101
  18. gtg-5-102 · § 5-102
  19. gtg-5-103 · § 5-103
  20. gtg-5-104 · § 5-104
  21. gtg-5-105 · § 5-105
  22. gtg-5-201 · § 5-201
  23. gtg-5-301 · § 5-301
  24. gtg-5-302 · § 5-302
  25. gtg-5-303 · § 5-303
  26. gtg-6-101 · § 6-101
  27. gtg-6-102 · § 6-102
  28. gtg-6-103 · § 6-103
  29. gtg-6-104 · § 6-104
  30. gtg-6-201 · § 6-201
  31. gtg-6-202 · § 6-202
  32. gtg-6-301 · § 6-301
  33. gtg-7-101 · § 7-101
  34. gtg-7-104 · § 7-104
  35. gtg-7-105 · § 7-105
  36. gtg-7-106 · § 7-106
  37. gtg-7-107 · § 7-107
  38. gtg-7-108 · § 7-108
  39. gtg-7-109 · § 7-109
  40. gtg-7-110 · § 7-110
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