MD. Tax - General Code Ann. §  5-101 (2021)
2021 Maryland Statutes|Tax - General|Title 5 - Alcoholic Beverage Tax|Subtitle 1 - Definitions; General Provisions|Section 5-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    (1)    “Alcoholic beverage” means a spirituous, vinous, malt, or fermented liquor, liquid, or compound that:            (i)    is fit for beverage purposes; and            (ii)    contains one–half of 1% or more of alcohol by volume.        (2)    “Alcoholic beverage” includes:            (i)    beer;            (ii)    distilled spirits; and            (iii)    wine.    (c)    “Alcoholic beverage license” means an alcoholic beverage license or permit issued under the Alcoholic Beverages Article.    (d)    (1)    “Beer” means a brewed alcoholic beverage.        (2)    “Beer” includes:            (i)    ale;            (ii)    porter;            (iii)    stout;            (iv)    hard cider, as defined in § 1–101(c) of the Alcoholic Beverages Article; and            (v)    alcoholic beverages that contain:                1.    6% or less alcohol by volume, derived primarily from the fermentation of grain, with not more than 49% of the beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol; or                2.    more than 6% alcohol by volume, derived primarily from the fermentation of grain, with not more than 1.5% of the beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol.    (e)    “Consumer” means a person who buys, possesses, or transports an alcoholic beverage for a purpose other than selling the alcoholic beverage.    (f)    “Direct wine shipper” has the meaning stated in § 2–142 of the Alcoholic Beverages Article.    (g)    (1)    “Distilled spirits” means a distilled alcoholic beverage.        (2)    “Distilled spirits” includes:            (i)    alcohol;            (ii)    brandy;            (iii)    cordials;            (iv)    gin;            (v)    liqueur;            (vi)    rum;            (vii)    vodka;            (viii)    whiskey; and            (ix)    solutions or mixtures of distilled spirits except fortified wines.    (h)    “Manufacturer” means a person who operates within the State a place of business for blending, bottling, brewing, distilling, fermenting, or rectifying an alcoholic beverage.    (i)    “Nonresident dealer” means a person who is required to obtain a nonresident dealer’s permit under § 2–124 of the Alcoholic Beverages Article.    (j)    “Person” includes:        (1)    this State or a political subdivision, unit, or instrumentality of this State;        (2)    another state or a political subdivision, unit, or instrumentality of that state; and        (3)    a unit or instrumentality of a political subdivision of this State or of another state.    (k)    “Resident dealer” means a person who is required to obtain a resident dealer’s permit under § 2–125 of the Alcoholic Beverages Article.    (l)    (1)    “Retail dealer” means a person who buys an alcoholic beverage for sale to a consumer.        (2)    “Retail dealer” includes a county department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County that operates a dispensary.    (m)    “Tax stamp” means a device in the design and denomination that the Comptroller authorizes for the purpose of being affixed to a container of distilled spirits as evidence that the alcoholic beverage tax is paid.    (n)    (1)    “Wholesaler” means a person who buys or imports an alcoholic beverage for sale to another person for resale.        (2)    “Wholesaler” includes a county department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County that operates a wholesale dispensary.    (o)    (1)    “Wine” means a fermented alcoholic beverage.        (2)    “Wine” includes:            (i)    carbonated, flavored, imitation, sparkling, or still wine;            (ii)    champagne;            (iii)    cider;            (iv)    fortified wine;            (v)    perry;            (vi)    sake; and            (vii)    vermouth.