Section 5-105 - Tax rates.
§ 5-105. Tax rates.
(a) Distilled spirits.- Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is:
(1) $1.50 for each gallon or 39.63 cents for each liter; and
(2) if distilled spirits contain a percentage of alcohol greater than 100 proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for each gallon or 0.3963 cents for each liter.
(b) Wine.- Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for wine is 40 cents for each gallon or 10.57 cents for each liter.
(c) Beer.- Except as provided in subsection (d) of this section, the alcoholic beverage tax rate on beer is 9 cents for each gallon or 2.3778 cents for each liter.
(d) Retaliatory tax.- The tax imposed under § 5-102(b) of this subtitle shall equal the amount that the discriminating jurisdiction charges a Maryland licensee or permit holder.
[An. Code 1957, art. 2B, §§ 4, 133, 136, 137; 1988, ch. 2, § 1; 1989, ch. 719; 2006, ch. 131.]