In this subtitle the following words have the meanings indicated. “Program” means the Winery and Vineyard Economic Development Grant Program established under § 5–2002 of this subtitle. “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: barrels; bins; bottling equipment; canopy management machines; capsuling equipment; chemicals; corkers; crushers; destemmers; fermenters or other recognized fermentation devices; fertilizer and soil amendments; filters; fruit harvesters; fruit plants; hoses; irrigation equipment; labeling equipment; lugs; mowers; poles; posts; presses; pruning equipment; pumps; refractometers; refrigeration equipment; seeders; soil; small tools; tanks; tractors; vats; weeding and spraying equipment; wine tanks; wire; and any other items as approved by the Department. “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. “Winery” means an establishment or a location identified in: a Class 3 winery license issued under § 2–205 of the Alcoholic Beverages and Cannabis Article; or a Class 4 limited winery license issued under § 2–206 of the Alcoholic Beverages and Cannabis Article.