Maine Statute | Act | Code |Title 28-a. Liquors (heading. Pl 1987, C. 45, Pt. A, @4 (new))| US Code - US Statute | Chapter 65. Taxes (heading. Pl 1987, C. 45, Pt. A, @4 (new))

USA Statutes : maine
Title : Title 28-A. LIQUORS (HEADING. PL 1987, c. 45, Pt. A, @4 (new))
Chapter : Chapter 65. TAXES (HEADING. PL 1987, c. 45, Pt. A, @4 (new))

Title 28-A - §1651. Consumers' tax head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 4: TAXES AND ALCOHOL PREMIUM (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 65: TAXES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1651. Consumers' tax

1. State liquor tax. Except as provided in subsection 2, the commission shall determine and set the list price at which to sell all spirits and fortified wine that will produce an aggregate state liquor tax sufficient to pay all liquor-related expenses of the Bureau of Alcoholic Beverages and Lottery Operations and to return to the General Fund an amount substantially equal to the amount of state liquor tax collected in the previous fiscal year. With the exception of the discount agency liquor stores in Kittery and Calais, list prices must be uniform statewide.

A. [1993, c. 615, §5 (rp).]

B. [1993, c. 615, §5 (rp).]

C. The commission shall add any cost to the State related to handling containers returned for refund pursuant to Title 32, section 1863-A to the established price without markup. [1993, c. 615, §5 (amd).]

[1999, c. 166, §1 (amd).]

2. Special pricing situations. The commission may set prices at different levels in the following special situations.

A. [1993, c. 462, §6 (rp).]

B. [1993, c. 615, §6 (rp).]

C. Notwithstanding the other provisions of this section, with approval of the Commissioner of Administrative and Financial Services, the commission may reduce the price of discontinued items of liquor. The reduced price may not be less than the actual cost of the discontinued liquor items. [1995, c. 181, §1 (amd).]

D. [1993, c. 615, §6 (rp).]

E. Notwithstanding the other provisions of this section, the commission may establish special prices on certain listed liquor items to be made available to the consumer at all state stores. These special prices must not be lower than the price established for the same listed item at the 2 discount state liquor stores authorized under section 403. [1987, c. 45, Pt. A, §4 (new).]

F. Spirits sold under section 606 may be sold at prices established under section 606. [1987, c. 45, Pt. A, §4 (new).]

G. Notwithstanding the other provisions of this section, the commission may reduce, at the expense of the broker or supplier, the price of those test-market items that fail to meet set minimum gross profit standards after a 3-month period. [1995, c. 181, §2 (new).]

[1995, c. 181, §§1,2 (amd).]

3. Applicability of tax. Taxes on spirits imposed by the State do not apply to sales of spirits by manufacturers, bottlers and rectifiers holding licenses from the commission:

A. To any instrumentality of the United States; [1987, c. 45, Pt. A, §4 (new).]

B. To any vessel of foreign registry; [1987, c. 45, Pt. A, §4 (new).]

C. To industrial establishments for use as an ingredient in the manufacture of food products; or [1987, c. 45, Pt. A, §4 (new).]

D. For use as an ingredient in the manufacture of commodities which by reason of their nature cannot be used for beverage purposes. [1987, c. 45, Pt. A, § 4 (new).]

[1987, c. 45, Pt. A, §4 (new).]

4. Net revenue deposited to General Fund. The commission shall deposit all net revenue derived from the tax under this section to the credit of the General Fund. [1987, c. 45, Pt. A, §4 (new).]

Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1987,
Ch. 342,
§115 (AMD).
PL 1989,
Ch. 585,
§D1,D11 (AMD).
PL 1989,
Ch. 869,
§C12 (AMD).
PL 1991,
Ch. 780,
§Y130 (AMD).
PL 1991,
Ch. 819,
§1 (AMD).
PL 1993,
Ch. 462,
§6 (AMD).
PL 1993,
Ch. 615,
§5,6 (AMD).
PL 1995,
Ch. 181,
§1,2 (AMD).
PL 1997,
Ch. 24,
§L5 (AMD).
PL 1999,
Ch. 166,
§1 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1652. Excise tax on malt liquor and wine; deficiency account; credits; refunds head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 4: TAXES AND ALCOHOL PREMIUM (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 65: TAXES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1652. Excise tax on malt liquor and wine; deficiency account; credits; refunds

1. Excise tax on malt liquor. An excise tax is imposed on the privilege of manufacturing and selling malt liquor in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of 25¢ per gallon on all malt liquor sold in the State. [1987, c. 342, §116 (rpr).]

1-A. Excise tax on low-alcohol spirits products and fortified wines. An excise tax is imposed on the privilege of manufacturing and selling low-alcohol spirits products and fortified wines in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of $1 per gallon on all low-alcohol spirits products and fortified wines manufactured in or imported into the State. [1993, c. 462, §7 (amd).]

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, $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.

A. [1987, c. 623, §16 (rp).]

[1997, c. 767, §4 (amd).]

2-A. Payment due. On the 10th day of each month, every brewery and winery shall pay the excise taxes and premium due on malt liquor and wine which that brewery or winery removed from areas required to be bonded by the Federal Government. [1987, c. 623, §17 (new).]

2-B. Failure to make payments. If a winery or brewery that has not filed an excise tax surety bond fails to make tax payments as required by this section, the bureau may immediately take back its license issued pursuant to section 1355, having the effect of voiding the license. [1997, c. 501, §4 (new).]

3. General Fund. The bureau shall immediately deposit all money received under this section to be credited to the General Fund. [1997, c. 373, §137 (amd).]

4. Excise tax accounts and adjustments. The bureau shall open an excise tax account with all manufacturers, wholesale licensees and certificate of approval holders and make the following adjustments when appropriate.

A. The bureau may grant credits and make tax adjustments that it determines the wholesale licensee or certificate of approval holder is entitled to upon the filing of affidavits in the form prescribed by the bureau. [1997, c. 373, §138 (amd).]

B. The bureau shall refund all excise tax and premium paid by the wholesale licensee or certificate of approval holder on all malt liquor or wine caused to be destroyed by a supplier as long as the quantity and size are verified by the bureau and the destruction is witnessed by an authorized representative of the bureau. [1997, c. 373, §138 (amd).]

C. If a wholesale licensee's inventories are destroyed by fire, flood or other natural disaster, the bureau may refund the excise tax and premium on the wholesale licensee's inventories. [1997, c. 373, §138 (amd).]

D. Any wholesale licensee selling malt liquor or wine to an instrumentality, a licensee for resale to an airline, a training site or a ship chandler shall present proof of that sale to the bureau. The bureau shall grant to the wholesale licensee a credit of all state excise tax and premium paid in connection with that sale under the following conditions.

(1) The bureau shall grant a credit for the excise tax and premium on malt liquor or wine sold by wholesale licensees to any instrumentality of the United States or any Maine National Guard state training site exempted by the bureau.

(2) The bureau shall grant a credit for the excise tax and premium on malt liquor or wine sold to any ship chandler, provided that the malt liquor and wine are resold to vessels of foreign registry for consumption after that vessel has left port or are resold for consumption on board vessels of United States registry that are destined for a foreign port.

(3) The bureau shall grant a credit for the excise tax and premium on malt liquor and table wine sold to a licensee registered with the bureau for resale to licensed airlines or to unlicensed airlines for their international flights.
[1997, c. 373, §138 (amd).]

[1997, c. 373, §138 (amd).]

Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1987,
Ch. 236,
§ (AMD).
PL 1987,
Ch. 342,
§116 (AMD).
PL 1987,
Ch. 623,
§16,17 (AMD).
PL 1991,
Ch. 528,
§RRR (AFF).
PL 1991,
Ch. 528,
§VV7,8 (AMD).
PL 1991,
Ch. 591,
§VV7,8 (AMD).
PL 1991,
Ch. 791,
§3 (AMD).
PL 1993,
Ch. 462,
§7 (AMD).
PL 1997,
Ch. 373,
§137,138 (AMD).
PL 1997,
Ch. 501,
§4 (AMD).
PL 1997,
Ch. 767,
§4 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01

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