§244D-1  Definitions.  Wherever used inthis chapter, unless the context otherwise requires:

"Alcohol" means ethyl alcohol,hydrated oxide of ethyl, or spirits of wine, from whatever source or bywhatever process produced.

"Beer" means any alcoholic beverageobtained by the fermentation or any infusion or decoction of barley, malt,hops, or any other similar product, or any combination thereof in water, andincludes ale, porter, brown, stout, lager beer, small beer, and strong beer butdoes not include sake, known as Japanese rice wine, or cooler beverage.

"Cooler beverage" means either (1) awine cooler containing wine and more than fifteen per cent added natural orartificial blending material, such as fruit juices, flavors, flavorings, oradjuncts, water (plain, carbonated, or sparkling), colorings, or preservatives,and which contains less than seven per cent of alcohol by volume; or (2) a maltbeverage cooler containing beer and added natural or artificial blendingmaterial such as fruit juices, flavors, flavorings, colorings, orpreservatives, and which contains less than seven per cent of alcohol byvolume.

"Dealer" means the holder of amanufacturer's license, a wholesaler's license, or a brewpub's license underthe liquor law.

"Distilled spirits" means analcoholic beverage obtained by the distillation of fermented agriculturalproducts, and includes alcohol for beverage use, spirits of wine, whiskey, rum,brandy, and gin, including all dilutions and mixtures thereof, but does notinclude beer, draft beer, cooler beverage, or wine.

"Draft beer" means beer in anindividual container of seven gallons or more.

"Gallon" or "wine gallon"means that liquid measure containing one hundred twenty-eight fluid ounces(3.7854 liters).

"Licensed premises" shall have thesame meaning as the term is used in chapter 281.

"Liquor" has the same meaning as setforth in section 281-1 and includes alcohol, and the liquor categories:  beer,draft beer, cooler beverage, distilled spirits, and wine.

"Liquor commission" or"commission" means the liquor commission of each county.

"Liquor law" means chapter 281.

"Permittee" means the holder of apermit provided for in section 244D-2.

"Person" means an individual,partnership, society, unincorporated association, joint adventure, group, hui,joint stock company, corporation, trustee, or other fiduciary, or other entity.

"Sale" means any transfer of title orpossession, or both, exchange or barter, in any manner or by any meanswhatsoever, for a consideration.

"Sparkling wine" means champagne andany other effervescent wine charged with more than 0.392 grams of carbondioxide per 100 milliliters of wine, whether artificially or as a result ofsecondary fermentation of wine within the container.

"Still wine" means any nonsparklingwine and shall include those wines containing not more than 0.392 grams ofcarbon dioxide per 100 milliliters of wine.

"Unit price" for a liquor categorytaxed under this chapter shall be equal to the total dollar volume of taxablesales, exclusive of all federal and state excise taxes, reported for suchliquor category, divided by the total gallons of taxable sales reported forsuch liquor category over the same period.

"Use" means any use, whether such useis of such nature as to cause the property to be appreciably consumed or not,or the keeping of such property for such use or for sale, and shall include theexercise of any right or power over tangible personal property incident to theownership of that property.

"Wine" means the product obtainedfrom normal alcoholic fermentation of the juice of sound ripe grapes or otheragricultural products containing natural or added sugar or any such alcoholicbeverage to which is added grape brandy, fruit brandy, or spirits of wine,which is distilled from the particular agricultural product or products ofwhich the wine is made and other rectified wine products and by whatever nameand which contains not more than twenty-four per cent of alcohol by volume, andincludes vermouth and sake, known as Japanese rice wine, but does not includecooler beverage. [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §2; am L1989, c 149, §1; am L 1994, c 174, §1]