Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 02. ALCOHOL AND TOBACCO TAX |
Chapter 03.02.01. Alcoholic Beverages |
Sec. 03.02.01.21. Nonresident Dealer Permit and Resident Dealer Permit Invoices
Latest version.
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A. The holder of a nonresident dealer permit or resident dealer permit shall:
(1) Obtain a separate permit for each location under which alcoholic beverages are invoiced to Maryland wholesalers or retailers; and
(2) Include on each invoice the business name as stated on the permit application.
B. Alcoholic beverages shipped to a Maryland wholesaler by the holder of a nonresident dealer permit or resident dealer permit may originate from a location other than the location on the permit as long as the invoice includes the permit name and address.