§ 5–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 5-101 (2026)
Title 5. Alcoholic Beverage Tax
Subtitle 1. Definitions; General Provisions
§ 5–101LinkCopy Citation
(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.