H.P. 1517 - L.D. 2139
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 28-A MRSA §2, sub-§12-A is enacted to read:
12-A. Hard cider. "Hard cider" means liquor produced by fermentation of the juice of apples, including, but not limited to flavored, sparkling or carbonated cider, that contains not less than 1/2 of 1% alcohol by volume and not more 7% alcohol by volume.
Sec. 2. 28-A MRSA §2, sub-§16, as enacted by PL 1987, c. 45, Pt. A, §4, is amended to read:
16. Liquor. "Liquor" means spirits, wine or, malt liquor or hard cider, or any substance containing liquor, intended for human consumption, which that contains more than 1/2 of 1% of alcohol by volume.
Sec. 3. 28-A MRSA §2, sub-§37, as enacted by PL 1987, c. 45, Pt. A, §4, is amended to read:
37. Winery. "Winery" means a facility which that ferments, ages and bottles wine and hard cider.
Sec. 4. 28-A MRSA §1652, sub-§2, as amended by PL 1987, c. 623, §16, is further amended to read:
2. Excise tax on wine; hard cider. An excise tax is imposed on the privilege of manufacturing and selling wine in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of 30¢ per gallon on all wine other than sparkling wine manufactured in or imported into the State and, $1 per gallon on all sparkling wine manufactured in or imported into the State and 25¢ per gallon on all hard cider manufactured in or imported into the State.
Sec. 5. 28-A MRSA §1703, sub-§2, as amended by PL 1997, c. 373, §§140 to 142, is further amended to read:
2. Malt liquor, wine, low-alcohol spirits products, fortified wines and hard cider. In addition to any other tax or charge imposed under state or federal law, a premium must be imposed on all malt liquor
and, wine, including fortified wines, sold in the State and hard cider and on all low-alcohol spirits products sold in the State by persons licensed to sell wine for consumption on or off the premises. The premium must be in the amount specified in subsection 3.
A. The bureau shall open a premium account with all manufacturers and importing wholesalers.
B. Premiums must be collected in the same manner provided for the collection of excise taxes under sections 1404 and 1405.
C. Premiums must be paid to the bureau by the Maine manufacturer or importing wholesaler.
D. The duties, prohibitions and liabilities under this subsection of licensees and certificate of approval holders are the same as those under sections 1361, 1364, 1404 and 1405.
E. The bureau shall grant credits and make adjustments under this subsection on the same terms and conditions as provided in section 1652.
Sec. 6. 28-A MRSA §1703, sub-§3, ¶A, as enacted by PL 1987, c. 45, Pt. A, §4, is amended to read:
A. Ten cents per gallon on all malt beverages and hard cider sold in the State;
Effective July 9, 1998, unless otherwise indicated.
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