03.02.01.03

.03 Retail Licensees — Handling of Alcoholic Beverages and Records.

A. Alcoholic Beverages—Tax Payment.

(1) General. Properly licensed wholesalers and nonresident winery permit holders are a licensed retail dealer's source of supply for alcoholic beverages. A licensed retail dealer may not have in possession, or permit to be kept upon the licensed premises, any alcoholic beverages which have not been purchased from a licensed wholesaler or nonresident winery permit holder unless otherwise acquired under specific authority of Article 2B or Tax-General Article, Annotated Code of Maryland.

(2) Licensed retail dealers with proper invoices and adequate records covering their inventory of beer, wine, and distilled spirits may presume that the Maryland alcoholic beverage tax has been paid, if acquired in accordance with the provisions of §A(1) of this regulation.

B. Records. Records are required to be kept covering the acquisition of all alcoholic beverages received and returned and all payments and credits applicable to them. Licensed retail dealers shall sign a delivery receipt for all alcoholic beverages received. All books, vouchers, invoices, delivery tickets, and other papers shall be kept and maintained upon the licensed premises in a permanent, neat, and accessible manner available for inspection by authorized employees of the Comptroller during all regular business hours. A complete record shall be kept concerning all transactions in warehouse receipts and any alcoholic beverages placed in and received from public storage.

C. Decanters. Wine and liquor used by on sale licensed retail dealers in serving drinks shall be the wine and liquor received in sealed containers from licensed Maryland wholesalers, licensed manufacturers, or nonresident winery permit holders and shall be poured from those containers in the preparation of drinks on order for immediate consumption.

D. Sale.

(1) Alcoholic beverage sales to consumers may not be solicited or consummated away from the licensed retail dealer's premises. A sale or delivery of alcoholic beverages may not be made for resale or to license holders, except to the holder of a Special and Temporary Class C license or as authorized by Article 2B, Annotated Code of Maryland.

(2) Alcoholic beverages offered, given, or sold by an unlicensed vendor to a consumer in conjunction with, or as a part of, a service or product paid for by the consumer is a sale requiring a license under Article 2B, Annotated Code of Maryland.

E. Delivery. Licensed retailers are authorized to deliver alcoholic beverages off premises only:

(1) With written approval of the board of license commissioners;

(2) Within their respective county or city; and

(3) To individuals 21 years old or older.