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<section article="gtg" article_name="Tax - General" number="5-101" title_number="5" title_name="Alcoholic Beverage Tax" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>“Alcoholic beverage” means a spirituous, vinous, malt, or fermented liquor, liquid, or compound that:</text>
      <level label="i">
        <text>is fit for beverage purposes; and</text>
      </level>
      <level label="ii">
        <text>contains one–half of 1% or more of alcohol by volume.</text>
      </level>
    </level>
    <level label="2">
      <text>“Alcoholic beverage” includes:</text>
      <level label="i">
        <text>beer;</text>
      </level>
      <level label="ii">
        <text>distilled spirits; and</text>
      </level>
      <level label="iii">
        <text>wine.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>“Alcoholic beverage license” means an alcoholic beverage license or permit issued under the Alcoholic Beverages and Cannabis Article.</text>
  </level>
  <level label="d">
    <level label="1">
      <text>“Beer” means a brewed alcoholic beverage.</text>
    </level>
    <level label="2">
      <text>“Beer” includes:</text>
      <level label="i">
        <text>ale;</text>
      </level>
      <level label="ii">
        <text>porter;</text>
      </level>
      <level label="iii">
        <text>stout;</text>
      </level>
      <level label="iv">
        <text>hard cider, as defined in § 1–101(c) of the Alcoholic Beverages and Cannabis Article; and</text>
      </level>
      <level label="v">
        <text>alcoholic beverages that contain:</text>
        <level label="1">
          <text>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</text>
        </level>
        <level label="2">
          <text>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.</text>
        </level>
      </level>
    </level>
  </level>
  <level label="e">
    <text>“Consumer” means a person who buys, possesses, or transports an alcoholic beverage for a purpose other than selling the alcoholic beverage.</text>
  </level>
  <level label="f">
    <text>“Direct wine shipper” has the meaning stated in § 2–142 of the Alcoholic Beverages and Cannabis Article.</text>
  </level>
  <level label="g">
    <level label="1">
      <text>“Distilled spirits” means a distilled alcoholic beverage.</text>
    </level>
    <level label="2">
      <text>“Distilled spirits” includes:</text>
      <level label="i">
        <text>alcohol;</text>
      </level>
      <level label="ii">
        <text>brandy;</text>
      </level>
      <level label="iii">
        <text>cordials;</text>
      </level>
      <level label="iv">
        <text>gin;</text>
      </level>
      <level label="v">
        <text>liqueur;</text>
      </level>
      <level label="vi">
        <text>rum;</text>
      </level>
      <level label="vii">
        <text>vodka;</text>
      </level>
      <level label="viii">
        <text>whiskey; and</text>
      </level>
      <level label="ix">
        <text>solutions or mixtures of distilled spirits except fortified wines.</text>
      </level>
    </level>
  </level>
  <level label="h">
    <text>“Manufacturer” means a person who operates within the State a place of business for blending, bottling, brewing, distilling, fermenting, or rectifying an alcoholic beverage.</text>
  </level>
  <level label="i">
    <text>“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.</text>
  </level>
  <level label="j">
    <text>“Person” includes:</text>
    <level label="1">
      <text>this State or a political subdivision, unit, or instrumentality of this State;</text>
    </level>
    <level label="2">
      <text>another state or a political subdivision, unit, or instrumentality of that state; and</text>
    </level>
    <level label="3">
      <text>a unit or instrumentality of a political subdivision of this State or of another state.</text>
    </level>
  </level>
  <level label="k">
    <text>“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.</text>
  </level>
  <level label="l">
    <level label="1">
      <text>“Retail dealer” means a person who buys an alcoholic beverage for sale to a consumer.</text>
    </level>
    <level label="2">
      <text>“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.</text>
    </level>
  </level>
  <level label="m">
    <level label="1">
      <text>“Wholesaler” means a person who buys or imports an alcoholic beverage for sale to another person for resale.</text>
    </level>
    <level label="2">
      <text>“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.</text>
    </level>
  </level>
  <level label="n">
    <level label="1">
      <text>“Wine” means a fermented alcoholic beverage.</text>
    </level>
    <level label="2">
      <text>“Wine” includes:</text>
      <level label="i">
        <text>carbonated, flavored, imitation, sparkling, or still wine;</text>
      </level>
      <level label="ii">
        <text>champagne;</text>
      </level>
      <level label="iii">
        <text>cider;</text>
      </level>
      <level label="iv">
        <text>fortified wine;</text>
      </level>
      <level label="v">
        <text>perry;</text>
      </level>
      <level label="vi">
        <text>sake; and</text>
      </level>
      <level label="vii">
        <text>vermouth.</text>
      </level>
    </level>
  </level>
</section>
