(a) In this subtitle the following words have the meanings indicated.
(b) “Program” means the Winery and Vineyard Economic Development Grant Program established under § 5–2002 of this subtitle.
(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) barrels;
(2) bins;
(3) bottling equipment;
(4) canopy management machines;
(5) capsuling equipment;
(6) chemicals;
(7) corkers;
(8) crushers;
(9) destemmers;
(10) fermenters or other recognized fermentation devices;
(11) fertilizer and soil amendments;
(12) filters;
(13) fruit harvesters;
(14) fruit plants;
(15) hoses;
(16) irrigation equipment;
(17) labeling equipment;
(18) lugs;
(19) mowers;
(20) poles;
(21) posts;
(22) presses;
(23) pruning equipment;
(24) pumps;
(25) refractometers;
(26) refrigeration equipment;
(27) seeders;
(28) soil;
(29) small tools;
(30) tanks;
(31) tractors;
(32) vats;
(33) weeding and spraying equipment;
(34) wine tanks;
(35) wire; and
(36) any other items as approved by the Department.
(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.
(e) “Winery” means an establishment or a location identified in:
(1) a Class 3 winery license issued under § 2–205 of the Alcoholic Beverages and Cannabis Article; or
(2) a Class 4 limited winery license issued under § 2–206 of the Alcoholic Beverages and Cannabis Article.