Md. Code Ann., Tax-Gen. § 5-101
Definitions
Effective Jul 1, 2023Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 15; Acts 1998, c. 21, § 1, eff. April 14, 1998; Acts 2000, c. 85, § 1, eff. Oct. 1, 2000; Acts 2002, c. 251, § 1, eff. July 1, 2002; Acts 2008, c. 36, § 6, eff. April 8, 2008; Acts 2008, c. 702, § 1, eff. Oct. 1, 2008; Acts 2009, c. 60, § 1, eff. April 14, 2009; Acts 2009, c. 205, § 1, eff. July 1, 2009; Acts 2011, c. 204, § 2, eff. July 1, 2011; Acts 2011, c. 205, § 2, eff. July 1, 2011; Acts 2013, c. 43, § 5; Acts 2016, c. 8, § 5; Acts 2017, c. 315, § 2, eff. July 1, 2017; Acts 2019, c. 673, § 1, eff. July 1, 2019; Acts 2023, c. 254, § 19; Acts 2023, c. 255, § 19; Acts 2023, c. 450, § 1, eff. July 1, 2023.State of Maryland
- (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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 15; Acts 1998, c. 21, § 1, eff. April 14, 1998; Acts 2000, c. 85, § 1, eff. Oct. 1, 2000; Acts 2002, c. 251, § 1, eff. July 1, 2002; Acts 2008, c. 36, § 6, eff. April 8, 2008; Acts 2008, c. 702, § 1, eff. Oct. 1, 2008; Acts 2009, c. 60, § 1, eff. April 14, 2009; Acts 2009, c. 205, § 1, eff. July 1, 2009; Acts 2011, c. 204, § 2, eff. July 1, 2011; Acts 2011, c. 205, § 2, eff. July 1, 2011; Acts 2013, c. 43, § 5; Acts 2016, c. 8, § 5; Acts 2017, c. 315, § 2, eff. July 1, 2017; Acts 2019, c. 673, § 1, eff. July 1, 2019; Acts 2023, c. 254, § 19; Acts 2023, c. 255, § 19; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 2B, §§ 133, 138, 142.