Maryland
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a Maryland direct wine shipper's permit, a Maryland sales and use tax license and a tax bond of at least $1,000.
Maryland has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct wine shipper's permit from the Alcohol, Tobacco, and Cannabis Commission, $200 a year, not prorated. Every permit year starts July 1.
- Volume limit
- 18 nine-liter cases a year to any single delivery address. No Sunday deliveries.
- Bond
- A tax bond of at least $1,000 for out-of-state wineries.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Alcohol tax return, quarterly, zero returns included (due the 10th) | Form 315 | Comptroller of Maryland | Prepared by Pinrates. You submit it in Maryland Tax Connect. |
| Sales and use tax return, quarterly, 9% alcohol rate (due the 20th) | Form 202 | Comptroller of Maryland | Prepared by Pinrates. You submit it in Maryland Tax Connect. |
When it's due
| Alcohol tax, Forms 315 and 315-1 | Jan, Apr, Jul, Oct, by the 10th |
| Sales and use tax (quarterly) | Jan, Apr, Jul, Oct, by the 20th |
| Permit renewal (OneStop or Form 381) + wine list | Jun 30 |
Maryland's year runs on calendar quarters: two returns ten days apart after each quarter, and one renewal before the permit year starts July 1.
Tax rates
Maryland sales tax at the 9% alcoholic beverage rate, and the wine excise of 40 cents a gallon.
Other rules
- Label registration
- No brand registration, but only wines on the list you file with the permit (and refile at each renewal) may ship.
- Carrier
- Only a carrier holding a Maryland common carrier permit; adult signature and photo ID at the door.
Changes since September 29, 2026
None recorded. The Maryland chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Maryland's direct-shipping rules after that date is posted here.
Ship to Maryland?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Maryland chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| md-01 | Rev. 08/23 | Maryland ATCC, Form 381, Direct Wine Shipper's Permit Application | Comptroller of Maryland |
| md-14 | Filed with Form 315-1 by the 10th after the quarter | Comptroller of Maryland, Form 315, Direct Wine Shipper Tax Return, with instructions (COM/RAD-315 07/24) | Comptroller of Maryland |
| md-19 | COM/CD 002 05/26 | Comptroller of Maryland, Form 366W, Wine Bond Waiver Request | Comptroller of Maryland |
| md-20 | Apply online instead | General Alcohol Permit Form | Alcohol, Tobacco, and Cannabis Commission, on Maryland OneStop |
| md-21 | Sales and use tax license, before the permit issues | Combined Registration Application | Comptroller of Maryland |
| md-22 | Wine tax bond, $1,000, posted with the Comptroller | Form 366 | Comptroller of Maryland |
| md-23 | Purchaser schedule filed with Form 315 | Form 315-1 | Comptroller of Maryland |
| md-24 | Sales and use tax return, quarterly, 9% alcohol rate | Form 202 | Comptroller of Maryland |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| md-02 | Permit application | Md. Code, Alcoholic Beverages § 2-145 | |
| md-03 | Labeling, quarterly returns, records, 18-case limit, no Sunday delivery | Md. Code, Alcoholic Beverages § 2-148 | |
| md-04 | Sales and use tax rates | Md. Code, Tax-General § 11-104(a), (g) | |
| md-06 | Alcoholic beverage tax rates | Md. Code, Tax-General § 5-105 | |
| md-09 | Renewal | Md. Code, Alcoholic Beverages § 2-149 | |
| md-10 | Scope of the permit | Md. Code, Alcoholic Beverages § 2-146 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| md-27 | Taxable price excludes a separately stated charge for delivery directly to the buyer by the vendor or a person acting for the vendor | Md. Code, Tax-General § 11-101(l)(3)(i)1 | |
| md-29 | Distilled spirits include brandy | Md. Code, Tax-General § 5-101(g) | |
| md-16 | Laws of Maryland 2024, Chapter 730 (Senate Bill 677), Comptroller: Electronic Tax and Fee Return Filing Requirements | ||
| md-17 | Direct wine shipper's quarterly return | Md. Code, Tax-General § 5-201(d), (f) | |
| md-18 | Direct wine shipper's security of at least $1,000 | Md. Code, Tax-General § 13-825(b)(3), (i) |
Regulations
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| md-05 | 9% | Maryland ATCC, "What is the sales and use tax rate on sales of alcoholic beverages in Maryland?" | Comptroller of Maryland |
| md-07 | Direct wine shippers file Form 315 on paper or online at the Maryland Tax Connect Portal | Comptroller of Maryland, "Alcohol Tax" (KB0010022) | Comptroller of Maryland |
| md-11 | Comptroller of Maryland, Administrative Release AB-42, Direct Wine Shipper's Permit (June 10, 2011) | Comptroller of Maryland | |
| md-12 | Fully online application, renewal and payment on Maryland OneStop | Maryland ATCC, "Apply for a License or Permit" | Comptroller of Maryland |
| md-13 | Returns due the 20th after the period | Comptroller of Maryland, Business Tax Tip #22, Sales and Use Tax FAQ | Comptroller of Maryland |
| md-15 | Notice | Comptroller of Maryland, bServices Alcohol eFile | Comptroller of Maryland |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Maryland chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.