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Filing Information for Alcohol Tax

Alcohol Tax Returns

Filing Method

All alcohol returns and reports have to be mailed with an original signature of an owner, partner or officer. There is no way to file alcohol returns electronically at this time.

A ZERO tax return/report is due even if there is no activity for the month.

Filing Deadlines

Alcohol reports are due the 10th of the month following the month you are reporting. For example, if you are reporting activity for June, the report is due by July 10th.

a. Wholesale Beer Reports
b
. Wholesaler / Manufacturer - Wine & Distilled Spirits Tax Returns (filed in duplicate)
c. Maryland Brewery Tax Returns, along with a copy of the Federal Brewer's Report of Operations (filed in duplicate)
d. Non-Resident Winery Returns

Return/Report Due Date
Non-Resident Dealer Beer Tax Returns 15th of the month following the report month
Railroad, Steamboats and Airplanes Tax Returns 25th of the month following the report month
Family Beer and Wine Facility Permit Report 15th of October (filed annually)
Charity Wine Auction Permit Holder Report 30 days after the event
Direct Wine Shipper Tax Return Information

Filing Method

Direct Wine Shippers must submit Form 315, pages one and two. Direct Wine Shippers are allowed to submit their own spreadsheet in place of the second page as long as it contains the name, address, and number of liters shipped to each consumer.

Direct Wine Shippers can complete and print the form online but it must be submitted by mail. There is no way to electronically file returns at this time.

Filing Deadlines

Direct Wine Shippers tax returns are filed quarterly and are due by the 10th of month following the reporting quarter.

Quarter Due Date
January through March April 10th
April through June July 10th
July through September October 10th
October through December January 10th


 
Links for Filing Information
Business Tax Types
Alcohol Tax
Filing Information
  Alcohol Tax Forms
  Liquor License Renewals and Transfers
  Beer Keg Registration
  Price Filing Master Schedules
 
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