Sec. 4. 36 MRSA §4366-A, sub-§2, ¶¶B and C, as enacted by PL 2001, c. 439, Pt. SSSS, §3, are amended to read:

B. For stamps at the face value of 47 mills sold prior to July 1, 2002, 2.16%; and

C. For stamps at the face value of 47 mills sold on or after July 1, 2002, 2.03%.;

Sec. 5. 36 MRSA §4366-A, sub-§2, ¶¶D and E are enacted to read:

D.__For stamps at the face value of 62.5 mills sold prior to July 1, 2003, 1.62%; and

E.__For stamps at the face value of 62.5 mills sold on or after July 1, 2003, 1.52%.

Sec. 6. 36 MRSA §4366-D, as enacted by PL 2001, c. 450, Pt. D, §1, is repealed.

Sec. 7. 36 MRSA §4403, sub-§§1 and 2, as amended by PL 1989, c. 588, Pt. D, §4, are further amended to read:

1. Smokeless tobacco. A tax is imposed on all smokeless tobacco, including chewing tobacco and snuff, at the rate of 50% of the wholesale sales price beginning October 1, 1989; 55% of the wholesale sales price beginning January 1, 1991; and 62% of the wholesale sales price beginning July 1, 1991; and 77.5% of the wholesale sales price beginning October 1, 2003.

2. Other tobacco. A tax is imposed on cigars, pipe tobacco and other tobacco intended for smoking at the rate of 13% of the wholesale sales price beginning October 1, 1989; 14% of the wholesale sales price beginning January 1, 1991; and 16% of the wholesale sales price beginning July 1, 1991; and 20% of the wholesale sales price beginning October 2003.

Sec. 8. Effective date. That section of this Act that amends the Maine Revised Statutes, Title 36, section 4365 takes effect October 1, 2003.