1. (a) In this subtitle the following words have the meanings indicated.
2. (b) “Program” means the Winery and Vineyard Economic Development Grant Program established under § 5-2002 of this subtitle.

3. (c) “Qualified capital expenses” means all expenditures made by an individual or a corporation for the purchase and installation of equipment or agricultural materials for use in the production of agricultural products at a vineyard or a winery, including:

   1. (1) barrels;
   2. (2) bins;
   3. (3) bottling equipment;
   4. (4) canopy management machines;
   5. (5) capsuling equipment;
   6. (6) chemicals;
   7. (7) corkers;
   8. (8) crushers;
   9. (9) destemmers;
   10. (10) fermenters or other recognized fermentation devices;
   11. (11) fertilizer and soil amendments;
   12. (12) filters;
   13. (13) fruit harvesters;
   14. (14) fruit plants;
   15. (15) hoses;
   16. (16) irrigation equipment;
   17. (17) labeling equipment;
   18. (18) lugs;
   19. (19) mowers;
   20. (20) poles;
   21. (21) posts;
   22. (22) presses;
   23. (23) pruning equipment;
   24. (24) pumps;
   25. (25) refractometers;
   26. (26) refrigeration equipment;
   27. (27) seeders;
   28. (28) soil;
   29. (29) small tools;
   30. (30) tanks;
   31. (31) tractors;
   32. (32) vats;
   33. (33) weeding and spraying equipment;
   34. (34) wine tanks;
   35. (35) wire; and
   36. (36) any other items as approved by the Department.
4. (d) “Vineyard” means agricultural lands located in the State consisting of at least 1 contiguous acre dedicated to the growing of grapes that are used or are intended to be used in the production of wine by a winery as well as any plants or other improvements located on the agricultural lands.

5. (e) “Winery” means an establishment or a location identified in:

   1. (1) a Class 3 winery license issued under § 2-205 of the Alcoholic Beverages and Cannabis Article; or
   2. (2) a Class 4 limited winery license issued under § 2-206 of the Alcoholic Beverages and Cannabis Article.

Added by Acts 2022, c. 358, § 1, eff. June 1, 2022. Amended by Acts 2022, c. 135, § 5; Acts 2023, c. 49, § 6.