2018 Maryland Code
Tax - General
Title 5 - Alcoholic Beverage Tax
Subtitle 1 - Definitions; General Provisions
§ 5-101. Definitions
(a) In general. -- In this title the following words have the meanings indicated.
(b) Alcoholic beverage. --
(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. -- "Alcoholic beverage license" means an alcoholic beverage license or permit issued under the Alcoholic Beverages Article.
(d) Beer. --
(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. -- "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. -- "Direct wine shipper" has the meaning stated in § 2-142 of the Alcoholic Beverages Article.
(g) Distilled spirits. --
(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. -- "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. -- "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. -- "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. -- "Resident dealer" means a person who is required to obtain a resident dealer's permit under § 2-125 of the Alcoholic Beverages Article.
(l) Retail dealer. --
(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. -- "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) Wholesaler. --
(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) Wine. --
(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.
