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

2. (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:

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

3. (c)

   1. (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. (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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2006, c. 131, § 1, eff. July 1, 2006.

Formerly Art. 2B, §§ 4, 133, 135 to 137.