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Maryland Code, Tax - General 5-101

Maryland Code > Tax - General > § 5-101

^{Current as of: 2010}

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(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.

(d) (1) "Beer" means a brewed alcoholic beverage.

(2) "Beer" includes:

(i) ale;

(ii) porter;

(iii) stout;

(iv) hard cider, as defined in Article 2B, § 1–102(a)(9–1) of the Code; 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 seller" has the meaning stated in Article 2B, § 7.5–101 of the Code.

(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