Public Laws

124th Legislature

First Regular Session


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Chapter 213

H.P. 274 - L.D. 353

PART H

Sec. H-1. 36 MRSA §4403, sub-§1,  as amended by PL 2005, c. 627, §8, is repealed and the following enacted in its place:

1 Smokeless tobacco.   A tax is imposed on smokeless tobacco, including chewing tobacco and snuff, at the rate of:
A On amounts of smokeless tobacco packaged for sale to the consumer in a package that contains one ounce or more of smokeless tobacco, $2.02 per ounce and prorated; and
B On smokeless tobacco packaged for sale to the consumer in a package that contains less than one ounce of smokeless tobacco, $2.02 per package.

Sec. H-2. 36 MRSA §4404, first ¶,  as amended by PL 2007, c. 438, §101, is further amended to read:

Every distributor subject to the licensing requirement of section 4402 shall file, on or before the last day of each month, a return on a form prescribed and furnished by the State Tax Assessor together with payment of the tax due under this chapter. The return must state the quantity and the wholesale sales price of report all tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside the State or shipped or transported to retailers within the State during the preceding calendar month. Every distributor shall keep a complete and accurate record at its principal place of business to substantiate all receipts and sales of tobacco products.

Sec. H-3. Application. That section of this Part that amends the Maine Revised Statutes, Title 36, section 4403, subsection 1 applies to purchases made on or after July 1, 2009.

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333