Maryland Tax - General Section 5-101


Article - Tax - General

§ 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.