Maryland Tax - General Section 5-101
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§ 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; and
      (iii)   stout.
    (3)   For the purposes of this title, hard cider, as defined in Article 2B, § 1-102(a)(9-1) of the Code, shall be considered as beer in all respects.
  (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 seller" 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)   (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.
  (l)   "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.
  (m)   (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.
  (n)   (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.