LD 2093
pg. 1
LD 2093 Title Page An Act To Strengthen the Collection of the Tax on Tobacco Products Page 2 of 9
Download Bill Text
LR 3250
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §4401, sub-§2, as enacted by PL 1985, c. 783, §16, is
amended to read:

 
2. Distributor. "Distributor" means any person engaged in
the business of producing or manufacturing tobacco products in
this State for sale in this State, any person engaged in the
business of selling tobacco products in this State who brings, or
causes to be brought, into this State any tobacco products for
sale to a retailer or any person engaged in the business of
selling tobacco products who ships or transports tobacco products
to retailers for sale in this State or any retailer who imports,
receives or acquires, from a person other than a licensed
distributor, tobacco products for sale within the State.

 
Sec. 2. 36 MRSA §4401, sub-§7, as enacted by PL 1985, c. 783, §16, is
amended to read:

 
7. Sale. "Sale" means any transfer, exchange, barter or gift
in any manner or by any means whatsoever, for a consideration.
It shall include "Sale" includes a gift for advertising by a
person engaged in the business of selling tobacco products.

 
Sec. 3. 36 MRSA §4401, sub-§8, as enacted by PL 1985, c. 783, §16, is
repealed.

 
Sec. 4. 36 MRSA §4401, sub-§9, as enacted by PL 1985, c. 783, §16, is
amended to read:

 
9. Tobacco products. "Tobacco products" means cigars;
cheroots; stogies; periques' periques, granulated, plug cut,
crimp cut, ready rubbed, and other smoking tobacco; snuff; snuff
flour; cavendish; plug and twist tobacco; finecut and other
chewing tobaccos; shorts; refuse scraps, clippings, cuttings and
sweepings of tobacco; and other kinds and forms of tobacco,
prepared in such manner as to be suitable for chewing or smoking
in a pipe or otherwise, or both for chewing and smoking; but
shall does not include tobacco products which that are subject to
the tax provided by chapter 703.

 
Sec. 5. 36 MRSA §4401, sub-§10, as enacted by PL 1985, c. 783, §16, is
repealed.

 
Sec. 6. 36 MRSA §4401, sub-§11, as enacted by PL 1985, c. 783, §16, is
amended to read:

 
11. Wholesale sales price. "Wholesale sales price" means the
established price for which a manufacturer sells tobacco


LD 2093 Title Page Top of Page Page 2 of 9