Md. Code, Econ. Dev. § 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.