2013 Maryland Code
TAX - GENERAL
§ 5-101 - Definitions

§5-101.

(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 Article 2B of the Code.

(d) (1) “Beer” means a brewed alcoholic beverage.

(2) “Beer” includes:

(i) ale;

(ii) porter;

(iii) stout;

(iv) hard cider, as defined in Article 2B, § 1-102(a)(9-1) of the Code; 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 Article 2B, § 7.5-101 of the Code.

(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 Article 2B, § 2-101(i) of the Code.

(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 Article 2B, § 2-101(w) of this Code.

(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 or liquor control board 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 or liquor control board 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.