WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(A)  IN GENERAL.

(1)  THE ALCOHOLIC BEVERAGE TAX DOES NOT APPLY TO AN
ALCOHOLIC BEVERAGE THAT IS:

(I)  BROUGHT INTO THE STATE BY A PERSON IN
ACCORDANCE WITH:

1.  AN IMPORT-EXPORT PERMIT UNDER ARTICLE
2B, § 4(I) OF THE CODE;

2.  A NONBEVERAGE PERMIT UNDER ARTICLE 2B,
§ 4(C) OF THE CODE; OR

3.  A NONRESIDENT STORAGE PERMIT UNDER
ARTICLE 2B, § 4(O) OF THE CODE;

(II)  SOLD OR DELIVERED BY A PERSON WHO HOLDS A
CLASS E, F, OR G ALCOHOLIC BEVERAGE LICENSE, WHILE THE LICENSEE
IS OPERATING AN AIRCRAFT, VESSEL, OR TRAIN OUTSIDE BOUNDARIES OF
THE STATE, INCLUDING AIRSPACE AND WATERWAYS;

(III)  WINE THAT IS FAMILY-PRODUCED AND IS
BROUGHT INTO, POSSESSED, OR TRANSPORTED IN THE STATE BY AN
INDIVIDUAL WHO IS A MEMBER OF THAT FAMILY IF:

1.  THE INDIVIDUAL IS AT LEAST 21 YEARS OF
AGE; AND

2.  THE WINE IS FOR PERSONAL USE OR FOR
ENTRY IN A LICENSED NATIONAL FAMILY WINE EXHIBITION; OR

(IV)  BROUGHT INTO THE STATE BY A PERSON FOR
STORAGE PENDING SHIPMENT OUTSIDE OF THE STATE, IF THE ALCOHOLIC
BEVERAGE:

1.   IS NOT HELD FOR SALE, CONSIGNMENT, OR
DELIVERY IN THE STATE;

2.   IS UNDER A CUSTOMS BOND; AND

3.  IS STORED IN A PUBLIC BONDED
WAREHOUSE.

(2)  THE EXEMPTION UNDER PARAGRAPH (1)(II) OF THIS
SUBSECTION DOES NOT APPLY TO AN ALCOHOLIC BEVERAGE SOLD OR
DELIVERED BY A PERSON WHO HOLDS A CLASS E, F, OR G ALCOHOLIC
BEVERAGE LICENSE WHILE THE LICENSEE IS OPERATING AN AIRCRAFT,
VESSEL, OR TRAIN WITHIN THE BOUNDARIES OF THE STATE, INCLUDING
AIRSPACE AND WATERWAYS.

(B)  SALE OR USE ON FEDERAL RESERVATION; SACRAMENTAL OR
MEDICINAL USE; CLAIM FOR EXEMPTION.

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