Last Updated: February 25, 2018

Permit

DTC Permit
  • Required: Yes
  • Fee: $200
  • Expiration:June 30th of each year
  • Bond:Yes

Sales Tax

  • Required: Yes
  • State:9%
  • Local:No
  • Tax on ShippingNo

Excise Tax

  • Required: Yes
  • Wine: $.40/gal
  • Pomace Brandy: $1.50/gal

Volume Limit

Limits per Winery
  • 18 cases per address per year

Reporting

  • Required:Yes
  • Sales Tax: Quarterly by the 20th
  • Excise Tax: Quarterly by the 10th
  • Direct Shipment: Quarterly by the 10th
  • Record Retention: At least 3 years

Product Requirements

Identify Labels for Direct Shipment
  • Submit a list of wines (identified by brand name and type) at the time of licensure or renewal to be shipped to MD consumers. Only product labels identified on the list may be shipped
Product Restrictions
  • A direct wine shipper’s permit entitles the holder to sell ONLY those wines it has produced

Additional Information

Maryland opened for direct shipping on July 1, 2011. Wineries with an approved permit may ship up to 18 cases per year of their own wine to a single Maryland delivery address, including addresses located in Montgomery County using an approved common carrier.

  • INCOMPLETE APPLICATIONS WILL NOT BE PROCESSED. Review the APPLICATION CHECKLIST to be sure your application will be processed.
  • The $1000 Bond may be waived after 3 years of timely payments.
  • If you have a DTC permit and receive a Maryland Sales & Use delinquency/penalty letter telling you to file monthly reports, do not follow their instructions and change from quarterly payments. Instead, contact Patricia Anthony in the Licensing & Registration Division at (410) 260-7532.
  • Ensure that all containers of wine shipped directly to a Maryland consumer are conspicuously labeled with the following: name of shipper; name and address of consumer; and the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON AT LEAST 21 YEARS OF AGE REQUIRED FOR DELIVERY.”

A winery that holds a direct shipper license must identify the name(s) of any third party business whose services they may use for packaging or shipping wine to consumers located in Maryland. The winery is responsible for compliance with this requirement.

New Reporting Requirement in Maryland

July 7, 2017

Maryland allows wineries, but not retail licensees, to direct ship to Maryland consumers only those wines that the wineries produce. Effective July 1, 2017, Maryland will begin requiring all wineries, at the time of licensure or renewal, to identify those wine brands produced by the winery that they intend to ship direct to consumers in … Read More ⟶

CONTACT INFORMATION

Comptroller of Maryland
Revenue Administration Office
PO Box 2999
Annapolis, MD 21404-2999
Phone: (410) 260-7980
Alt. Phone: (888) 784-0142
Fax: (410) 974-3201