MD SB1008

Creates a new "Cannabinoid Beverages Off-Premises Sales Permit" allowing holders of alcoholic beverages licenses with off-sale privileges to sell cannabinoid beverages (containing 5mg or less THC per serving) for off-premises consumption to individuals 21 and older

Authorizes Class 1 wholesaler's license holders to acquire cannabinoid beverages from licensed cannabis processors and deliver them to permitted alcoholic beverage retailers, expanding the wholesaler license to cover beer, wine, liquor, and cannabinoid beverages

Transfers regulatory enforcement authority over cannabinoid beverages from the Maryland Cannabis Administration to the Executive Director of the Alcohol and Tobacco Commission once a Class 1 wholesaler takes possession for distribution

Exempts cannabinoid beverage sales between cannabis processors and Class 1 wholesalers, and between wholesalers and permitted retailers, from the standard cannabis sales and use tax

Directs all sales and use tax collected from cannabinoid beverage retail sales to the General Fund rather than the cannabis-specific distribution formula (which allocates funds to the Cannabis Regulation Fund, Community Reinvestment Fund, and other programs)