§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.