Ch. 2

LAWS OF MARYLAND

In paragraph (1) of this subsection, the reference to
a sale "to another person for resale" is substituted
for the present reference to a sale "to wholesale or
retail dealers only", for clarity.

In paragraph (2) of this subsection, the reference to
a "department of liquor control" is added to encompass
the Montgomery County entity, which is specifically
mentioned in some provisions of Art. 2B, while it is
embraced within references to a "county liquor board"
in other provisions. See Art. 2B, § 159(a) of the
Code.

Also in paragraph (2) of this subsection, the words
"that operates a wholesale dispensary" are substituted
for the present words "and a county wholesale
dispensary", to clarify that the department or board
is the wholesaler.

Defined terms: "Alcoholic beverage" § 5-101
"County" § 1-101 "Person" §§ 1-101 and 5-101

(M) WINE.
(1)
(2)

OR STILL WINE;

"WINE" MEANS A FERMENTED ALCOHOLIC BEVERAGE.
"WINE" INCLUDES:

(I)  CARBONATED, FLAVORED, IMITATION, SPARKLING,

(II)  CHAMPAGNE;

(III)  CIDER;

(IV)  FORTIFIED WINE;

(V)  PERRY;

(VI)  SAKE; AND

(VII)  VERMOUTH.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "a fermented
alcoholic beverage". It is patterned after the
definition of "[w]ine" that appears in COMAR
03.02.01.07 B. (4).

Defined term: "Alcoholic beverage" § 5-101

5-102. IMPOSITION OF TAX.

(A) ALCOHOLIC BEVERAGE TAX IMPOSED.

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