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2002 LAWS OF MARYLAND
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Ch. 251
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(1) ALL DIRECT SHIPMENT CHARGES; AND
(2) SERVICE CHARGES THAT ARE NOT SUBJECT TO THE MARYLAND
SALES TAX TO:
(I) (1) THE RETAIL DEALER WHEN THE CONSUMER TAKES
DELIVERY AT THE RATE OF $5 PER BOTTLE BUT NOT MORE THAN $10 PER SHIPMENT;
AND
(II) (2) THE WHOLESALER AT THE RATE OF $2 PER BOTTLE BUT
NOT MORE THAN $4 PER SHIPMENT.
(C) A PERSONAL CONSUMER MAY NOT RECEIVE MORE THAN 108 LITERS OF
WINE IN TOTAL FROM ONE OR MORE DIRECT WINE SELLERS IN A PERMIT YEAR.
7.5-109.
THE WHOLESALER AND THE RETAIL DEALER DO NOT BEAR THE RISK OF LOSS
AND ARE NOT LIABLE FOR ANY PRODUCT DEFECT, PRODUCT CONTAMINATION, OR
OTHER PRODUCT OR PACKAGING DAMAGE EXCEPT FOR DAMAGE THAT THEY CAUSE.
7.5-110.
THE OFFICE OF THE COMPTROLLER MAY ADOPT REGULATIONS TO CARRY OUT
THIS SUBTITLE.
Article - Tax - General
5-101.
(a) In this title the following words have the meanings indicated.
(N) "DIRECT WINE SELLER" HAS THE MEANING STATED IN ARTICLE 2B, §
7.5-101 OF THE CODE.
5-201.
(D) (1) A PERSON WHO IS A DIRECT WINE SELLER SHALL FILE WITH THE
OFFICE OF THE COMPTROLLER AN ANNUAL TAX RETURN.
(2) THE ANNUAL TAX RETURN SHALL BE DUE NO LATER THAN OCTOBER
15 OF EACH YEAR COVERING THE PREVIOUS 12 CALENDAR MONTHS ENDING
SEPTEMBER 30.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2002.
Approved April 25, 2002.
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- 2012 -
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