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An Act To Equalize the Taxation of Noncigarette Tobacco Products
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §4403, sub-§1,  as amended by PL 2005, c. 627, §8, is repealed.
Sec. 2. 36 MRSA §4403, sub-§2,  as amended by PL 2005, c. 627, §8, is repealed.
Sec. 3. 36 MRSA §4403, sub-§2-A  is enacted to read:
 
2-A.  Tax rate.     A tax is imposed on the following tobacco products at the rate of $1 per ounce.
 
A.  Smokeless tobacco, including chewing tobacco and snuff;
 
B.  Cigars;
 
C.  Pipe tobacco; and
 
D.  Other tobacco intended for smoking.
 
SUMMARY
This bill requires all tobacco products other than cigarettes to be taxed at the rate of $1 per ounce.