WILLIAM DONALD SCHAEFER, Governor

Ch. 2

EXCEPT AS PROVIDED IN § 5-104 OF THIS SUBTITLE, A TAX IS
IMPOSED ON ANY ALCOHOLIC BEVERAGE IN THE STATE.

(B)  IMPOSITION WHEN ANOTHER JURISDICTION IMPOSES
DISCRIMINATORY TAX OR CHARGE.

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)  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)  DISCRIMINATES IN FACT AGAINST THE LICENSEE OR
PERMIT HOLDER OF THE STATE.

(C)  LIMITATIONS.

(1)  (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF
THIS PARAGRAPH, A COUNTY, MUNICIPAL CORPORATION, SPECIAL TAXING
DISTRICT, OR OTHER POLITICAL SUBDIVISION OF THE STATE MAY NOT
IMPOSE A TAX ON ANY ALCOHOLIC BEVERAGE.

(II) A TAX IS IMPOSED ON BEER SOLD OR DELIVERED
IN GARRETT COUNTY IN ADDITION TO THE TAX IMPOSED BY THE STATE
UNDER SUBSECTION (A) OF THIS SECTION.

(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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 2B, §
133(a) and (c)(4), the third sentence and, as it
related to the imposition of tax, the second sentence
of § 4(b)(7), § 136(b) and, as it related to the
imposition of tax, (a), the second sentence and the
first clause of the first sentence of § 135, and, as
it related to the imposition of tax, the first
sentence of § 137(a).

Subsection (a) of this section is rephrased to provide
for a single tax that applies to any alcoholic
beverage in the State. Thus, in subsection (a) of
this section, the defined term "alcoholic beverage" is
substituted for the former specific references to
"distilled spirits and other alcoholic beverages
except beer" and "beer". Distinctions as to the rate
of tax and responsibility for payment are retained in
§§ 5-105 and 5-301 of this title.

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