Md. Code Ann., Tax-Gen. § 5-101

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Current — January 1, 2024

As of January 1, 2019

(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.

(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 Article.

(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 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.

(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 Article.

(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.

(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 Article.

(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.

(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 Article.

(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 or~~ liquor control ~~board~~ that operates a dispensary.

(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) “Tax stamp” means a device in the design and denomination that the Comptroller authorizes for the purpose of being affixed to a container of distilled spirits as evidence that the alcoholic beverage tax is paid.

~~(n)~~ (1) “Wholesaler” means a person who buys or imports an alcoholic beverage for sale to another person for resale.

(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 or~~ liquor control ~~board~~ that operates a wholesale dispensary.

(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.

~~(o)~~ (1) “Wine” means a fermented alcoholic beverage.

(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.