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Therefore the manufacturer will be required to charge sales and use tax at the rate of 9 on sales of wine to Maryland residents.
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Therefore the manufacturer will be required to charge sales and use tax at the rate of 9 on sales of wine to Maryland residents. To make direct wine shipments to Maryland residents the law requires that a wine manufacturer be issued a direct wine shipper permit and the manufacturer comply with existing tax laws including the requirement to collect sales and use tax. To make direct wine shipments to Maryland residents the law requires that a wine manufacturer be issued a direct wine shipper permit and the manufacturer comply with existing tax laws including the requirement to collect sales and use tax.
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