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Alcohol Tax Definitions and Terms 
Name / Term Definition
Alcohol Ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced.
Alcoholic Beverage Any beverage in liquid form which contains not less that one-half percent of alcohol by volume and is intended for human consumption.
Alcoholic Liquor Alcohol, spirits, wine, and beer, and every liquid or solid, patented or not, containing alcohol, spirits, wine, or beer, and capable of being consumed as a beverage by a human being. The provisions of this ACT shall not apply to alcohol used in the manufacture of denatured alcohol produced in accordance with Acts of Congress and regulations promulgated thereunder, nor to any liquid or solid containing one-half of one percent, or less, of alcohol by volume.
Antique Spirituous Liquor Spirituous liquor that has not been in production or bottled in the last 20 years, is in the original manufacturer's unopened container, is not owned by a distillery, and is not otherwise available for purchase by an ABC Board except through the special order process.
Barrel 31 gallons of liquid.
Beer Any fermented liquor made from malt or any substitute and having an alcoholic content of not more than 5% by weight.
Beer Manufacturer Any person that has facilities and equipment for the purposes of, and is engaged in, the commercial manufacture of beer.
Bonded Premises the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
Brandy Manufacturer Any person engaged in the manufacture of brandy only and not in the manufacture of any other distilled spirits.
Brew Pub A person who manufactures no more than 155,000 gallons of beer per year only at a designated licensed premises to make sales to importing distributors, distributors, and to non-licensees for use and consumption only, who stores beer at the designated premises, and who is allowed to sell at retail from the licensed premises, provided that the brew pub licensee shall not sell for off-premises consumption more than 155,00 gallons per year.
Brewer any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).

a) A person who solicits orders for or offers to sell or supply alcoholic liquors to retailers for a fee or commission, for or on behalf of a person authorized to manufacture or sell at wholesale alcoholic liquors within or without the State

b) A person within this State, other than a retail licensee, who, for a fee or commission, promotes, solicits, or accepts orders for alcoholic liquor, for use or consumption and not for resale, to be shipped from this State and delivered to residents outside of this State by an express company, common carrier, or contract carrier.

Bulk Distilled Spirits Distilled spirits in a container having a capacity in excess of 1 wine gallon.
Business & Occupation (B&O) Taxes A tax that applies to the manufacture and/or sale of spirits.
Case 12 80-proof, 750 milliliter bottles. The number of cases in any lot of distilled spirits shall be determined by dividing the number of liters in such lot by 9.
Cider Fermented juice of fresh, whole apples or other pome fruits, containing more than 3.2% but less than 8.5% ABV.
Connoisseur A person in this state desiring to receive direct shipments of beer only, wine only, or both beer and wine from an out-of-state brewery or winery for the person's own consumption and not for resale.
Container Any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits.
Customs Broker Every person who is authorized to act as agent or broker for a person licensed as an importer or for a person whose place of business is without the State, in regard to the importing of alcoholic beverages into the State in United States internal revenue bond.or in United States customs bond.
Dealer Any person who sells, or offers for sale, any distilled spirits, wines, or beer.
Delivery Sale

A sale of alcohol products to a consumer in this State in which either of the following apply:

a) The consumer submits the order for the sale by telephone, mail, the Internet or other online service or application, or whenthe seller is otherwise not in the physical presence of the consumer when the consumer submits the order

b) The alcohol products are delivered via mail or a delivery service.

Delivery Seller A person that makes a delivery sale.
Delivery Service A person engaged in the commercial delivery of letters, packages, or other containers.
Direct Import From customs directly to consumer
Distilled Spirits An alcoholic beverage obtained by the distillation of fermented agricultural products, and includes alcohol for beverage us, spirits of wine, whiskey, rum, brandy, and gin, including all dilutions and mixtures thereof, but does not include bee, draft beer, cooler beverage, or wine.
Distilled Spirits Manufacturer Any person who produces distilled spirits form naturally fermented materials or in any other manner. "Distilled spirits manufacturer" shall not include a winegrower that produces spirits of wine, provided the spirits of wine are blended into wine produced by the winegrower, are sold to an industrial alcohol dealer, or are destroyed by the winegrower.
Distilled Spirits Plant An establishment which is qualified under subchapter B to perform any distilled spirits operations. 

Any person who:

a) produces distilled spirits from any source or substance,

b) brews or makes mash, wort, or wash fir for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),

c) by any process separates alcoholic spirits form any fermented substance, or

d) make or keeping mash, work, or wash, has a still in his possession or use. 

Distributor Any person, other than a manufacturer or non-resident dealer licensed under this Act, who is engaged in this State in purchasing, storing, possesssing, or warehousing an alcoholic liquors for resale or reselling at wholesale, whether within or without this State.
Draft Beer Beer in an individual container of 7 gallons or more.
Export Alcohol delivered out-of-state by or for the seller constitutes an export by the seller. Alcohol delivered out-of-state by or for the purchaser constitutes an export by the purchaser.
Exporter Any person who sells, delivers, or consigns alcoholic beverages located within this State for delivery, use, or sale without the State.
Foreign Importer Anyone who imports into the Stat, from any point outside the United States, any alcoholic liquors other than in bulk for sale to a licensed importing distributor. 
Fortified Wine Wine including aperitif, marsala, muscatel, port, or sherry as traditionally defined by the industry, with an alcohol content of more than 15.5 percent, but not more that 24 percent. A fortified wine shall not be construed to include cream-based products.
Gallon or Wine Gallon Liquid measure containing one hundred twenty-eight fluid ounces.
Hard Cider Liquor brewed from the fermented juices of fruit and containing more than three percent (3%) and not more than twenty-one percent (21%) of alcohol by weight.
Import To bring alcohol into this State by any means of conveyance. In applying this definition, alcohol delivered into this State from out-of-state by or for the seller constitutes an import by the seller, and alcohol delivered into State from out-of-state by or for the purchaser constitutes an import by the purchaser.

a) any consignee of alcoholic beverages brought into this State form without this State when the alcoholic beverages are for delivery or use within this State;

b) any person, except a public warehouse licensed under this division, to whom delivery is first made in this State of alcoholic beverages brought into this State from without this State for delivery or use within this State;

c) any person, licensed as an importer, selling alcoholic beverages to non licensees by a common carrier transporting the alcoholic beverages form a point outside this State;

d) any person bringing alcoholic beverages into this State from without this State which are not consigned to any person and which are for delivery or use within this State.

Importing Distributor Any person other than a non-resident dealer licensed under this Act who imports into this State, from any point in the United States outside this State, whether for himself or for another, any alcoholic liquors for sale or resale, or for use in the manufacture, preparation or compounding of products other than alcoholic liquors, or who imports into this State, from any point in the United States our this State, for consumption in any one calendar year, more than one gallon of such liquors. 
Intoxicating Liquor Any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind.
Keg A portable container designed to ahold and dispense 7.75 gallons or more of malt beverage.
Light Spirituous Liquor Liquor distilled from fermented juices of grain, fruits, or vegetable, having an alcoholic content between one-half of one percent (0.5%) and five percent (5%) alcohol by weight.
Liquor Distilled or rectified spirits, alcohol, brandy, cordial (wine or liquor base), whiskey, rum, gin, and all other distilled beverages containing alcohol.
Liquor Gallonage Tax A tax that is imposed on businesses that are manufacturers or importing distributors of liquor.
Malt Beverage Any liquor brewed from the fermented juices of grain and having an alcoholic content of not less than 5% or more than 21% by weight.
Manufacture To distill, rectify, ferment, brew, make, mix, concoct, process, blend, bottle or fill an original package with an alcoholic liquor, whether for oneself or for another, and includes blending but does not include the mixing or other preparation of drinks for serving by those person authorized and permitted in this Act to serve drinks for consumption on the premises where sold. All containers or packages of blended alcoholic liquors shall have affixed thereto a label setting forth and stating clearly the names of all ingredients which the blended alcoholic liquors offered for sale shall contain.
Manufacturer A person, other that a rectifier, who manufactures or distills intoxicating liquors, including selling a wholesale such intoxicating liquors manufactured or distilled by the licensee at the premises designated in the license. 

a wine

i) containing not more than 0.64 grams of carbon dioxide per hundred milliliters of wine, except that the Secretary shall by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice,

ii) which is derived solely from honey and water,

iii) which contains no fruit product or fruit flavoring, and ,

iv) which contains less than 8.5 percent alcohol by volume. 

Mixed Beverage Any beverage in which two or more ingredients such as wine, beer, distilled spirits, ale, flavorings fruit juice are mixed together.
Native Brewery A small brewery or microbrewery-restaurant.
Powder Alcohol An alcohol prepared or sold in a powder or crystalline form that is used for human consumption in that form or reconstituted as an alcoholic beverage when mixed with water or any other liquid. "Powdered alcohol" does not include "vaporized alcohol."
Premises A fixed permanent establishment, including all areas inside or outside the licensed establishment, where the permittee has control through a lease, deed, or other legal process. 
Premixed Spirituous Liquor Liquor distilled from fermented juices of grain, fruits, or vegetables, having an alcoholic content of less than twenty-one percent (21%) alcohol by weight but more than five percent (5%) alcohol by weight.
Private Warehouse Any place maintained by a licensee, other than his licensed premises, for the storage but not sale of alcohol or alcoholic beverages owned by the licensee.

Any person who  -

i) manufactures, mixes, or otherwise processes distilled spirits, or

ii) manufacturers any article . The term "processor" includes (but is not limited to) a rectifier, bottler, and denaturer.

Proof Gallon A United States gallon of proof spirits, or the alcoholic equivalent thereof. 
Proof Spirits Liquid which contains on-half of its volume of pure ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).
Public Warehouse Any place licensed for the storage of , but not the sale of, alcohol or alcoholic beverages for the account of other licensees and includes United States custom bonded warehouses and United States internal revenue bonded warehouses when the bonded warehouses are used for storage of alcoholic beverages for the account of another licensee.
Purchaser A person who acquires liquor or malt and brewed beverages through sale at retail.
Rectifier Any person who rectifies, ferments, brews, makes, mixes, concocts, processes, blends, bottles, or fills an original package with any alcoholic liquor, other than by original or continuous distillation. 
Retail Dispenser Any person licensed to engage in the retail of malt or brewed beverages for consumption on the premises of such licensee, with the privilege of selling malt or brewed beverages in quantities not in excess of one hundred ninety-two fluid ounces in a single sale to one person, to be carried from the premises by the purchaser thereof.
Retail Liquor Store An establishment (tavern, lounge, package sale store, restaurant, grocery store, etc.) where alcoholic beverages are sold to consumers.
Retail Sales Tax A tax that is collected on drinks containing spirits sold by restaurants, bars or other establishments that have an on-premises license.
Small Brewery Any licensed facility that manufactures fewer than 45,000 barrels of beer and malt beverages per year for sale or consumption.
Small Winery Credit Wineries that produce 75,000 gallons or less of wine and cider in a calendar year qualify for this tax credit.
Sparkling Wine Champagne and any other effervescent wine charged with more than 0.392 grams of carbon dioxide per 100 milliliters of wine, whether artificially or as a result of secondary fermentation of wine within the container.
Spirits Any beverage which contains alcohol obtained by distillation, mixed with water or other substance in solution, and includes brandy, rum, whiskey, gin, or other spirituous liquors, and such liquors when rectified, blended, or otherwise mixed with alcohol or other substances.
Spirits Liter Tax (SLT) A tax based on the volume of the spirits being sold in the original package.
Spirits Sale Tax (SST) A tax based on the selling price of spirits in their original package
Spirituous Liquor Liquor distilled from the fermented juices of grain, fruits, or vegetable and any mixture containing liquor distilled from the fermented juices of grain, fruits, or vegetables, with an alcoholic content of twenty-one percent (21%) or more alcohol by weight.
Still Any apparatus capable of being used for separating alcohol, or alcoholic vapors or solutions from alcohol or alcoholic solutions or mixtures, but does not include stills or apparatus used for laboratory purposes or solely in the production of distilled water or substances other than alcoholic beverages.
Still Wine Any non sparkling wine, including those that contain not more than 0.392 grams of carbon dioxide per 100 milliliters of wine.
Unfortified Wine Any wine of sixteen percent (16%) or less alcohol by volume made by fermentation from grapes, fruits, berries, rice, or honey; or by the addition of pure cane, beet, or dextrose sugar; or by the addition of pure brandy from the same type of grape, fruit, berry, rice, or honey that is contained in the bade wine and produced in accordance with the regulations of the United States. 
Unit Price For a liquor category taxed under this chapter shall be equal to the total dollar volume of taxable sales, exclusive of all federal and stated excise taxes, reported for such liquor category, divided by the total gallons of taxable sales reported for such liquor category over the same period. 
Wholesale Dealer in Beer Any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.
Wholesaler Every person other than a manufacturer, winegrower or rectifier who is engaged in business as a jobber or wholesale merchant, dealing in alcoholic beverages, in an area within the United States other than a territory or possession of the United States, or within a foreign country having common boundaries with any state of the United States. 
Wine Still and sparkling wine (including those fortified by the addition of alcohol or spirits), and fruit juice containing one-half of 1% or more alcohol ABV.
Wine Blender A person authorized to operate a bonded wine cellar pursuant to a permit issued for that purpose under the Internal Revenue Laws of the United States but who does not have facilities or equipment for the conversion of grapes, berries or other fruit into wine and does not engage in the production of wine in commercial quantities, provided that any person who produces or blends not to exceed 200 gallons of wine per year shall not, because of such production or blending, be considered a wine blender within the meaning of this division. 
Wine Broker Every person, other than a salesman who is regularly employed by a licensee, who engages as an agent in the sale or purchase of wine for or on behalf of another or others for a fee or commission.
Wine Collector

An individual who collects and holds, or intends to collect and hold manufacturer-sealed bottles or containers of wine and is registered with the department as a collector of wine.

Winegrower Any person who has facilities and equipment for the conversion of grapes, berries, or other fruit into wine and is engaged in the production of wine. 

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