# Tax - General (GTG)

## Title 5. Alcoholic Beverage Tax

### Subtitle 1. Definitions; General Provisions

#### Section 5-101

(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 Sec. 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 Sec. 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 Sec. 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 Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)