AB-34 – Invoicing Requirements for Nonresident Dealers
What non-resident dealers must know about matching invoices to permits when selling to Maryland wholesalers
Maryland requires a one-to-one match between a non-resident dealer permit and the name, trade name, and address used on invoices, and this guidance explains how to ensure your invoicing practices align with your permit to avoid compliance issues or penalties.
What you need to know
- Each permit must match exactly with invoice name and address
- Multiple names or locations require separate permits
- Invoices and permits must remain consistent over time
- Non-compliance may result in assessments or enforcement action
Who This Applies To
This guidance applies to:
- Non-resident dealer permit holders
- Businesses invoicing alcohol to Maryland wholesalers
Core Requirement
There must be a one-to-one relationship between:
- Your non-resident dealer permit
- The invoice used to sell alcohol
This means:
- Name, trade name, and address must match exactly
What Must Match
The following must be identical on both:
- Permit
- Invoice
Required match:
- Business name
- Trade name (if applicable)
- Address used for invoicing
When You Need Multiple Permits
You must obtain separate permits if you:
- Use multiple business names or trade names
- Invoice from more than one address
Each variation requires its own permit.
Important Clarification
- This requirement applies to the invoice address, not the shipping address
Common Compliance Issues
Audits have found that some businesses:
- Changed invoice names or addresses over time
- Did not update their permits
- Used multiple names under a single permit
These practices are not allowed.
What You Must Do
You should:
- Review your current invoices
- Compare them to your permit details
- Correct any mismatches by:
- Updating your permit, or
- Updating your invoicing practices
Consequences of Non-Compliance
Failure to comply may result in:
- Special assessments
- Compliance issues for your Maryland wholesalers
- Potential enforcement action
What This Means for Businesses
Businesses should:
- Maintain consistent records across permits and invoices
- Update permits when business details change
- Ensure wholesalers only receive product from properly licensed entities
Need Help?
For questions about invoicing requirements, contact the ATCC: 410-260-7314 ext. 4 or [email protected]