Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 5-101
§ 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 the Alcoholic Beverages and Cannabis 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 and Cannabis 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 and Cannabis 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 and Cannabis 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 and Cannabis 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)
# (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.
# (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.
Source: view the official text
In this article (40 sections)
- gtg-3-102 · § 3-102
- gtg-3-103 · § 3-103
- gtg-3-104 · § 3-104
- gtg-3-105 · § 3-105
- gtg-3-106 · § 3-106
- gtg-3-107 · § 3-107
- gtg-3-108 · § 3-108
- gtg-3-109 · § 3-109
- gtg-3-110 · § 3-110
- gtg-3-111 · § 3-111
- gtg-3-112 · § 3-112
- gtg-3-113 · § 3-113
- gtg-4-101 · § 4-101
- gtg-4-102 · § 4-102
- gtg-4-103 · § 4-103
- gtg-4-104 · § 4-104
- gtg-4-105 · § 4-105
- gtg-4-201 · § 4-201
- gtg-4-202 · § 4-202
- gtg-4-301 · § 4-301
- gtg-5-101 · § 5-101
- gtg-5-102 · § 5-102
- gtg-5-103 · § 5-103
- gtg-5-104 · § 5-104
- gtg-5-105 · § 5-105
- gtg-5-201 · § 5-201
- gtg-5-301 · § 5-301
- gtg-5-302 · § 5-302
- gtg-5-303 · § 5-303
- gtg-6-101 · § 6-101
- gtg-6-102 · § 6-102
- gtg-6-103 · § 6-103
- gtg-6-104 · § 6-104
- gtg-6-201 · § 6-201
- gtg-6-202 · § 6-202
- gtg-6-301 · § 6-301
- gtg-7-101 · § 7-101
- gtg-7-104 · § 7-104
- gtg-7-105 · § 7-105
- gtg-7-106 · § 7-106