Maryland Alcoholic Beverages Section 7.5-104

      (a)      A direct wine seller's permit entitles a direct wine seller to sell wine to a personal consumer by receiving and filling orders that the personal consumer transmits by electronic or other means.

      (b)      (1)      The term of a direct wine seller's permit begins on November 1 and expires on October 31 of the following year.

            (2)      A direct wine seller's permit may be renewed for a 1-year term in accordance with regulations adopted by the Office of the Comptroller.

      (c)      The annual direct wine seller's permit fee is $10.

      (d)      (1)      A direct wine seller shall file an annual tax return in accordance with § 5-201(d) of the Tax - General Article.

            (2)      The Office of the Comptroller may disapprove a renewal application of a direct wine seller who fails to:

                  (i)      File the tax return required under item (1) of this subsection;

                  (ii)      Remit any applicable fee or tax when due; or

                  (iii)      After receiving notice, comply with any regulation adopted by the Office of the Comptroller.