{"data":{"id":"us-md/md.-code-tax-general-5-101","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 5–101","heading":"","body":"(a) In this title the following words have the meanings indicated.\n(b) (1) “Alcoholic beverage” means a spirituous, vinous, malt, or fermented liquor, liquid, or compound that:\n(i) is fit for beverage purposes; and\n(ii) contains one–half of 1% or more of alcohol by volume.\n(2) “Alcoholic beverage” includes:\n(i) beer;\n(ii) distilled spirits; and\n(iii) wine.\n(c) “Alcoholic beverage license” means an alcoholic beverage license or permit issued under the Alcoholic Beverages and Cannabis Article.\n(d) (1) “Beer” means a brewed alcoholic beverage.\n(2) “Beer” includes:\n(i) ale;\n(ii) porter;\n(iii) stout;\n(iv) hard cider, as defined in § 1–101(c) of the Alcoholic Beverages and Cannabis Article; and\n(v) alcoholic beverages that contain:\n1. 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\n2. 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.\n(e) “Consumer” means a person who buys, possesses, or transports an alcoholic beverage for a purpose other than selling the alcoholic beverage.\n(f) “Direct wine shipper” has the meaning stated in § 2–142 of the Alcoholic Beverages and Cannabis Article.\n(g) (1) “Distilled spirits” means a distilled alcoholic beverage.\n(2) “Distilled spirits” includes:\n(i) alcohol;\n(ii) brandy;\n(iii) cordials;\n(iv) gin;\n(v) liqueur;\n(vi) rum;\n(vii) vodka;\n(viii) whiskey; and\n(ix) solutions or mixtures of distilled spirits except fortified wines.\n(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.\n(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.\n(j) “Person” includes:\n(1) this State or a political subdivision, unit, or instrumentality of this State;\n(2) another state or a political subdivision, unit, or instrumentality of that state; and\n(3) a unit or instrumentality of a political subdivision of this State or of another state.\n(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.\n(l) (1) “Retail dealer” means a person who buys an alcoholic beverage for sale to a consumer.\n(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.\n(m) (1) “Wholesaler” means a person who buys or imports an alcoholic beverage for sale to another person for resale.\n(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(n) (1) “Wine” means a fermented alcoholic beverage.\n(2) “Wine” includes:\n(i) carbonated, flavored, imitation, sparkling, or still wine;\n(ii) champagne;\n(iii) cider;\n(iv) fortified wine;\n(v) perry;\n(vi) sake; and\n(vii) vermouth.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=5-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"eb334205978255fd6ac123f14313bb838225bc04d6f4d7b2ec85e9ae6d245e9c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-4-301","next":"us-md/md.-code-tax-general-5-102"},"notice":"GroundRules: Original legal text. Not legal advice."}