Wherever used in this chapter, unless the context otherwise requires:

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(1) “Alcoholic beverage” and “beverage” include wine, beer and liquor;

(2) “Absolute alcohol” means dehydrated alcohol containing not less than ninety-nine per cent by weight of ethyl alcohol;

(3) “Beer” means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and hops in drinking water and containing more than one-half of one per cent of absolute alcohol by volume;

(4) “Wine” means any alcoholic beverage obtained by the fermentation of natural sugar contents of fruits or other agricultural products containing sugar;

(5) “Still wine” means any wine that contains not more than three hundred ninety-two one thousandths (0.392) of a gram of carbon dioxide per hundred milliliters of wine, and shall include any fortified wine, cider that is made from the alcoholic fermentation of the juice of apples, vermouth and any artificial or imitation wine or compound sold as “still wine” containing not less than three and two-tenths per cent of absolute alcohol by volume;

(6) “Sparkling wine” means champagne and any other effervescent wine charged with more than three hundred ninety-two one thousandths (0.392) of a gram of carbon dioxide per hundred milliliters of wine, whether artificially or as a result of secondary fermentation of the wine within the container;

(7) “Fortified wine” means any wine, the alcoholic contents of which have been increased, by whatever process, beyond that produced by natural fermentation;

(8) “Liquor” means any beverage that contains alcohol obtained by distillation mixed with drinkable water and other substances in solution;

(9) “Liquor cooler” means any liquid combined with liquor containing not more than seven per cent of alcohol by volume;

(10) “Gallon” or “wine gallon” means one hundred twenty-eight fluid ounces;

(11) “Proof gallon” means the equivalent of one wine gallon at 100 proof;

(12) “Proof spirit” or “proof” means alcoholic liquor that contains one-half by volume of alcohol of a specific gravity of seventy-nine hundred and thirty-nine ten-thousandths (0.7939) at 60° F;

(13) “Alcohol” means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced;

(14) “Person” means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed;

(15) “Taxpayer” means any person liable to taxation under this chapter except railroad and airline companies so far as they conduct such beverage business in cars or passenger trains or on airplanes;

(16) “Distributor” means any person, wherever resident or located, that holds a wholesaler’s or manufacturer’s permit or wholesaler or manufacturer permit for beer only issued under chapter 545, or such person’s backer, if any;

(17) “Licensed distributor” means a distributor holding a license issued by the Commissioner of Revenue Services under the provisions of this chapter;

(18) “Tax period” means any period of one calendar month, or any part thereof;

(19) “Barrel” means not less than twenty-eight nor more than thirty-one gallons;

(20) “Half barrel” means not less than fourteen nor more than fifteen and one-half gallons;

(21) “Quarter barrel” means not less than seven nor more than seven and three-quarters gallons;

(22) “Sell” or “sale” includes and applies to gifts, exchanges and barter and includes any alcoholic beverages coming into the possession of a distributor that cannot be satisfactorily accounted for by the distributor to the Commissioner of Revenue Services.