2023 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.