CHAPTER 627

H.P. 1485 - L.D. 2093

An Act To Strengthen the Collection of the Tax on Tobacco

Products

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Sec. 3. 36 MRSA §4401, sub-§8, as enacted by PL 1985, c. 783, §16, is repealed.