Can your winery ship wine to Maryland?

Maryland DTC wine shipping requirementsCan a winery ship wine directly to consumers in Maryland?Yes — Remote DTC by an out-of-state winery is lawful under a Direct Wine Shipper's Permit. Manufacturers only; no retailer or fulfillment-house channel. And a Maryland sales and use tax licence (Combined Registration) plus a federal basic permit must be in hand as well. Volume limits apply; the exact cap is in the table below. Sales tax applies. Last verified 2026-08-01 against primary sources; next review due 2026-10-30.

DTC shipping

Generally permitted

Permit required

Yes — and a Maryland sales and use tax licence (Combined Registration) plus a federal basic permit must be in hand as well

Licence

Direct Wine Shipper's Permit (Maryland Form 381 / COM/RAD-381)

Application fee

$200 initial and $200 every year on renewal. Not pro-rated. A minimum $1,000 tax security must also be posted — see additionalCosts.

Bond required

Yes

Volume cap

18 nine-litre cases of wine per year to a single DELIVERY ADDRESS — i.e. 162 litres (about 42.8 US gallons, or 216 standard 750 ml bottles) per address per year. No monthly sub-limit, no per-person limit, no state aggregate cap and no producer-size tier were located.

Sales tax

Yes

State sales-tax rate

9% — the alcoholic beverage rate under Tax-General § 11-104(g)(1), NOT Maryland's general 6% sales and use tax rate. A companion 6% rate applies to separately stated non-alcohol charges made in connection with the sale.

Excise tax

Yes — the Maryland alcoholic beverage tax is owed by the direct wine shipper itself and is paid to the Comptroller on a quarterly return

Excise rate

40 cents per gallon (the statute also states the equivalent as 10.57 cents per litre). Single flat rate for all wine — no ABV tier, no still/sparkling split.

Shipment reports

QUARTERLY, and delivered as part of the alcoholic beverage tax return rather than as a standalone report. The return must state the total wine by type shipped into the State, the price charged, and the name and address of each purchaser.

Record retention

3 years for the permit records — a genuine retention rule, not an assessment window. But sales and use tax records must be kept 4 years, so 3 years is the shorter of two live obligations.

Product registration

Required — the applicant must identify the wines it intends to ship, at initial application and again at every annual renewal, and only listed wines may lawfully be shipped. It is a filed product list, not a fee-bearing brand-label registration programme.

Approved carriers

Any common carrier that holds a Maryland common carrier permit issued by the ATCC under Alc. Bev. § 2-151. Maryland publishes no approved-carrier list and names no carrier in statute or on the permit form.

Regulator

Maryland Alcohol, Tobacco, and Cannabis Commission (ATCC), Licensing and Research Section — issues the permit and takes the $200 fee. The Comptroller of Maryland is a SECOND agency, receiving the quarterly sales and use tax and alcoholic beverage tax returns and the $1,000 tax security.

Last verified

2026-08-01

Next review due

2026-10-30

Verified 2026-08-01 by primary-source audit against 33 primary sources; next review due 2026-10-30. How we verify.

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