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§ 5-101. Definitions

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 5. Alcoholic Beverage Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: July 1, 2023
MD Code, Tax - General, § 5-101
§ 5-101. Definitions
Currentness
In general
(a) In this title the following words have the meanings indicated.
Alcoholic beverage
(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.
Alcoholic beverage license
(c) “Alcoholic beverage license” means an alcoholic beverage license or permit issued under the Alcoholic Beverages and Cannabis Article.
Beer
(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.
Consumer
(e) “Consumer” means a person who buys, possesses, or transports an alcoholic beverage for a purpose other than selling the alcoholic beverage.
Direct wine shipper
(f) “Direct wine shipper” has the meaning stated in § 2-142 of the Alcoholic Beverages and Cannabis Article.
Distilled spirits
(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.
Manufacturer
(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.
Nonresident dealer
(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.
Person
(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.
Resident dealer
(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.
Retail dealer
(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.
Wholesaler
(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.
Wine
(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.

Credits

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.
MD Code, Tax - General, § 5-101, MD TAX GENERAL § 5-101
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document