§ 5-2001

(a) In this subtitle the following words have the meanings indicated.

(b) “Program” means the Winery and Vineyard Economic Development Grant Program established under § 5–2002 of this subtitle.

(c) “Qualified capital expenses” means all expenditures made by an individual or a corporation for the purchase and installation of equipment or agricultural materials for use in the production of agricultural products at a vineyard or a winery, including:

(1) barrels;

(2) bins;

(3) bottling equipment;

(4) canopy management machines;

(5) capsuling equipment;

(6) chemicals;

(7) corkers;

(8) crushers;

(9) destemmers;

(10) fermenters or other recognized fermentation devices;

(11) fertilizer and soil amendments;

(12) filters;

(13) fruit harvesters;

(14) fruit plants;

(15) hoses;

(16) irrigation equipment;

(17) labeling equipment;

(18) lugs;

(19) mowers;

(20) poles;

(21) posts;

(22) presses;

(23) pruning equipment;

(24) pumps;

(25) refractometers;

(26) refrigeration equipment;

(27) seeders;

(28) soil;

(29) small tools;

(30) tanks;

(31) tractors;

(32) vats;

(33) weeding and spraying equipment;

(34) wine tanks;

(35) wire; and

(36) any other items as approved by the Department.

(d) “Vineyard” means agricultural lands located in the State consisting of at least 1 contiguous acre dedicated to the growing of grapes that are used or are intended to be used in the production of wine by a winery as well as any plants or other improvements located on the agricultural lands.

(e) “Winery” means an establishment or a location identified in:

(1) a Class 3 winery license issued under § 2–205 of the Alcoholic Beverages and Cannabis Article; or

(2) a Class 4 limited winery license issued under § 2–206 of the Alcoholic Beverages and Cannabis Article.