Ch. 709

LAWS OF MARYLAND

Article 2B - Alcoholic Beverages
131.

(a)  All alcoholic beverages found within this State shall
be deemed to have been sold or delivered in this State and
subject to the excise tax imposed by this subtitle, unless it
shall be proved to the satisfaction of the Comptroller that such
alcoholic beverages have not been sold or delivered in this State
or unless exempt from said tax as otherwise provided by this
article.

(b)  No tax shall be payable with respect to alcohol or
alcoholic beverages obtained under a nonbeverage permit, or
obtained for use on airplanes and ships, as provided in § 4 (c)
of this article.

(C) (1) THE FOLLOWING ALCOHOLIC BEVERAGES ARE EXEMPT FROM
TAX:

(I)  WINE PURCHASED AND USED FOR SACRAMENTAL
PURPOSES BY A RELIGIOUS ORGANIZATION DESCRIBED IN § 141(B) OF
THIS ARTICLE;

(II)  WINE OR DISTILLED SPIRITS PURCHASED AND
USED FOR MEDICINAL PURPOSES BY A BONA FIDE HOSPITAL; AND

(III)  ALCOHOLIC BEVERAGES PURCHASED BY A PROPER
AUTHORITY OF THE UNITED STATES FOR SALE OR USE ON A FEDERAL
RESERVATION.

(2) IF TAX IS PAID ON AN ALCOHOLIC BEVERAGE UNDER
PARAGRAPH (1) OF THIS SUBSECTION, THE EXEMPTION MAY BE CLAIMED:

(I)  BY A QUALIFIED RELIGIOUS ORGANIZATION OR
HOSPITAL BY FILING A CLAIM FOR REFUND UNDER §. 141 OF THIS
ARTICLE; AND

(II)  BY A QUALIFIED FEDERAL AUTHORITY BY FILING
A CLAIM FOR REFUND AND OBTAINING THE APPROVAL REQUIRED UNDER § 77
OF THIS ARTICLE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved June 2, 1987.

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