AB-64 – Pomace Brandy Reporting Requirements
What direct wine shippers need to know about reporting and tax treatment of pomace brandy
Maryland law requires direct wine shippers to report pomace brandy as part of their wine sales reporting.
Updates to reporting forms clarify how pomace brandy should be reported and taxed.
This page explains what pomace brandy is, how it is taxed, and when amended reports may be required
What you need to know
- Pomace brandy must be reported as part of wine sales
- Reporting forms have been updated to include pomace brandy
- Pomace brandy is taxed at a different rate than wine
- Some businesses may need to file amended reports
Who This Applies To
This guidance applies to:
- Direct wine shippers operating in Maryland
What Is Pomace Brandy
Pomace brandy is:
- Brandy made from the leftover material of wine production
- This includes:
- Grape skins
- Seeds (pips)
- Stalks
It is a distinct product but must be reported with wine sales.
Reporting Requirements
For reporting purposes:
- Pomace brandy must be included in wine sales reporting
- Updated forms (Form DW-315) include fields for this
Make sure all sales are reported accurately using the revised form.
Tax Rates
Pomace brandy and wine are taxed at different rates:
- Pomace Brandy: $1.50 per gallon
- Wine: $0.40 per gallon
Be sure to apply the correct tax rate when reporting.
When You Must Amend Reports
You must amend your reports if:
- You sold pomace brandy
- Between July 1, 2011 and June 30, 2012
- And did not report it correctly
Amended reports should reflect pomace brandy sales for the appropriate reporting period.
Important Notes
- Reporting forms have been updated to reflect this requirement
- Pomace brandy must be reported separately but included in wine reporting
- Accurate reporting helps ensure correct tax collection
Need Help?
For questions about tax reporting, contact the Maryland Comptroller’s Office: 410-260-7980