A tax permit application and Maryland direct wine shipper bond are required by the Maryland Comptroller before a winery can engage in the shipment of wine directly to residents of the State. Effective July 1, 2011, an in-state or out-of-state winery who has a wine manufacturer license may obtain a Direct Wine Shipper’s Permit issued and ship wine to personal residences through a common carrier, such as FedEx or UPS. The Maryland direct wine shipper bond is required under General Article § 13-825 however the activity is also regulated under Article 2B, § 7.5. The first statute states that each manufacturer or wholesaler who sells or delivers beer or wine to retailers in the State to post security for the alcoholic beverage tax in an amount not less than $1,000 for beer; and 1,000 for wine. The Maryland direct wine shipper bond is the preferred method for compliance with this small obligation. The latter statute defines “direct wine shipper” and outlines the shipper’s duties while operating as a direct wine shipper. The surety bond must be effective just as the term of the permit, running from July 1st to June 30th of each year. The Maryland direct wine shipper bond form guarantees that the permittee will promptly file tax returns and reports with the Comptroller of the State of Maryland as required by law, will pay all alcoholic beverage taxes as they become due together with any and all penalties and interest thereon, and faithfully comply with all the provisions of the Tax-General Article, Title 5 and Title 13, Annotated Code of Maryland. National surety leader, Surety One, Inc. issues alcoholic beverage tax bonds for ALL wine and beer operations. Visit us at SuretyOne.com, call (787) 333-0222 or (800) 373-2804, or email Underwriting@SuretyOne.com for a Maryland direct wine shipper bond application or information about any surety bond need.
