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Alcoholic
Beverage
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Any
beverage containing at least one-half of one percent (0.5%) alcohol by
volume, including malt beverages, unfortified wine, fortified wine,
spirituous liquor, and mixed beverage.
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Malt
Beverage
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Any beer,
lager, malt liquor, ale, porter, and any other brewed or fermented beverage containing
at least one-half of one percent (0.5%), and not more than six
percent (6%) of
alcohol by volume.
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Unfortified
Wine
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Any wine
with any alcoholic content produced only by natural fermentation or by
the addition of pure cane, beet or dextrose sugar, with an alcoholic
content of not less than 6% nor more than 17% by volume.
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Fortified
Wine
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Any wine
made by fermentation from grapes, fruits, berries, rice or honey to
which nothing but pure brandy has been added, having an alcoholic
content of over 17% but not more than 24% al alcohol by volume.
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Spirituous
Liquor
or Liquor
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Distilled
spirits or ethyl alcohol, including spirits of wine, whiskey, rum,
brandy, gin and all other distilled spirits and mixtures
of cordials, liqueur, and premixed cocktails in closed containers for
beverage use regardless of their dilution.
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Mixed
Beverage
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A drink
composed in whole or in part of spirituous liquor and served to an
individual in a quantity less than the quantity contained in a closed
package. A premixed cocktail served from a closed
package containing only one serving.
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Nontax Paid
Alcoholic Beverage
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Any alcoholic beverage upon which the taxes
imposed by the United States, this State, or any other territorial
jurisdiction in which the alcoholic beverage was purchased have not been
paid.
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