§ 5-101
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/md/tax-general/5-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§5–101.
(a)In this title the following words have the meanings indicated.
(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.
(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.
(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.
(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.
(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.
(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.