Title 3, Chapter 1, Section 2
As used in this title, the term:
(1) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl, or
spirits of wine, from whatever source or by whatever process
(2) "Alcoholic beverage" means and includes all alcohol, distilled
spirits, beer, malt beverage, wine, or fortified wine.
(3) "Brewpub" means any eating establishment in which beer or malt beverages are manufactured or brewed, subject to the barrel production limitation prescribed in Code Section 3-5-36 for retail consumption on the premises and solely in draft form. As used in this article, the term "eating establishment" means an establishment which is licensed to sell distilled spirits, malt beverages, or wines and which derives at least 50 percent of its total annual gross food and beverage sales from the sale of prepared meals or food.
(4) "Broker" means any person who purchases or obtains an
alcoholic beverage from an importer, distillery, brewery, or
winery and sells the alcoholic beverage to another broker,
importer, or wholesaler without having custody of the alcoholic
beverage or maintaining a stock of the alcoholic beverage.
(5) "Commissioner" means the state revenue commissioner.
(6) "County or municipality" means those political subdivisions of
this state as defined by law and includes any form of political
subdivision consolidating a county with one or more
(7) "Department" means the Department of Revenue.
(8) "Distilled spirits" means any alcoholic beverage obtained by
distillation or containing more than 21 percent alcohol by volume,
including, but not limited to, all fortified wines.
(9) "Fortified wine" means any alcoholic beverage containing more
than 21 percent alcohol by volume made from fruits, berries, or
grapes either by natural fermentation or by natural fermentation
with brandy added. The term includes, but is not limited to,
(10) "Gallon" or "wine gallon" means a United States gallon of
liquid measure equivalent to the volume of 231 cubic inches or the
nearest equivalent metric measurement.
(10.1) "Hard cider" means an alcoholic beverage obtained by the
fermentation of the juice of apples, containing not more than 6
percent alcohol by volume, including, but not limited to flavored
or carbonated cider. For purposes of this title, hard cider shall
be deemed a malt beverage. The term does not include "sweet
(11) "Importer" means any person who imports an alcoholic beverage
into this state from a foreign country and sells the alcoholic
beverage to another importer, broker, or wholesaler and who
maintains a stock of the alcoholic beverage.
(12) "Individual" means a natural person.
(13) "Malt beverage" means any alcoholic beverage obtained by the
fermentation of any infusion or decoction of barley, malt, hops,
or any other similar product, or any combination of such products
in water, containing not more than 6 percent alcohol by volume and
including ale, porter, brown, stout, lager beer, small beer, and
strong beer. The term does not include sake, known as Japanese
(14) "Manufacturer" means any maker, producer, or bottler of an
alcoholic beverage. The term also means:
(A) In the case of distilled spirits, any person engaged in
distilling, rectifying, or blending any distilled spirits;
(B) In the case of malt beverages, any brewer; and
(C) In the case of wine, any vintner.
(15) "Military reservation" means a duly commissioned post, camp,
base, or station of a branch of the armed forces of the United
States located on territory within this state which has been ceded
to the United States.
(16) "Package" means a bottle, can, keg, barrel, or other original
(17) "Person" means any individual, firm, partnership,
cooperative, nonprofit membership corporation, joint venture,
association, company, corporation, agency, syndicate, estate,
trust, business trust, receiver, fiduciary, or other group or
combination acting as a unit, body politic, or political
subdivision, whether public, private, or quasi-public.
(18) "Retail consumption dealer" means any person who sells
distilled spirits for consumption on the premises at retail only
to consumers and not for resale.
(19) "Retailer" or "retail dealer" means, except as to distilled
spirits, any person who sells alcoholic beverages, either in
unbroken packages or for consumption on the premises, at retail
only to consumers and not for resale. With respect to distilled
spirits, the term means any person who sells distilled spirits in
unbroken packages at retail only to consumers and not for resale.
(20) "Shipper" means any person who ships an alcoholic beverage
from outside this state.
(21) "Standard case" means six containers of 1.75 liters, 12
containers of 750 milliliters, 12 containers of one liter, 24
containers of 500 milliliters, 24 containers of 375 milliliters,
48 containers of 200 milliliters, or 120 containers of 50
(22) "Tax stamp" means the official mark, stamp, or indicium of
the department used to indicate the payment of taxes imposed by
(23) "Taxpayer" means any person made liable by law to file a
return or to pay tax.
(24) "Wholesaler" or "wholesale dealer" means any person who sells
alcoholic beverages to other wholesale dealers, to retail dealers,
or to retail consumption dealers.
(25) "Wine" means any alcoholic beverage containing not more than
21 percent alcohol by volume made from fruits, berries, or grapes
either by natural fermentation or by natural fermentation with
brandy added. The term includes, but is not limited to, all
sparkling wines, champagnes, combinations of such beverages,
vermouths, special natural wines, rectified wines, and like
products. The term does not include cooking wine mixed with salt
or other ingredients so as to render it unfit for human
consumption as a beverage. A liquid shall first be deemed to be a
wine at that point in the manufacturing process when it conforms
to the definition of wine contained in this Code section.