USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 704. TOBACCO PRODUCTS TAX
Title 36 - §4401. Definitions
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4401. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
[1985, c. 783, § 16 (new).]
1. Business. "Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco
products in this State.
[1985, c. 783, § 16 (new).]
2. Distributor. "Distributor" means any person engaged in the business of producing or manufacturing tobacco products in this State for
sale in this State, any person engaged in the business of selling tobacco products in this State who brings, or causes to
be brought, into this State any tobacco products for sale to a retailer or any person engaged in the business of selling tobacco
products who ships or transports tobacco products to retailers for sale in this State.
[1985, c. 783, § 16 (new).]
3. Manufacturer. "Manufacturer" means a person who manufactures and sells tobacco products.
[1985, c. 783, § 16 (new).]
4. Place of business. "Place of business" means any place where tobacco products are sold or where tobacco products are manufactured, stored,
or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machines.
[1985, c. 783, § 16 (new).]
5. Retailer. "Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers.
[1985, c. 783, § 16 (new).]
6. Retail outlet. "Retail outlet" means a place of business from which tobacco products are sold to consumers. Vending machines shall be
considered a retail outlet.
[1985, c. 783, § 16 (new).]
7. Sale. "Sale" means any transfer, exchange, barter or gift in any manner or by any means whatsoever, for a consideration. It shall
include a gift for advertising by a person engaged in the business of selling tobacco products.
[1985, c. 783, § 16 (new).]
8. Subjobber. "Subjobber" means any person other than a manufacturer or distributor who buys from a distributor tobacco products upon
which a tax imposed by this chapter has been paid and sells them to persons other than the ultimate consumers.
[1985, c. 783, § 16 (new).]
9. Tobacco products. "Tobacco products" means cigars; cheroots; stogies; periques' granulated, plug cut, crimp cut, ready rubbed, and other smoking
tobacco; snuff; snuff flour; cavendish; plug and twist tobacco; finecut and other chewing tobaccos; shorts; refuse scraps,
clippings, cuttings and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such manner as to be suitable
for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but shall not include tobacco products which
are subject to the tax provided by chapter 703.
[1985, c. 783, § 16 (new).]
10. Unclassified importer. "Unclassified importer" means any person, firm, corporation or association within this State, other than a distributor,
as defined, who shall import, receive or acquire from without the State, tobacco products for use or consumption within the
State.
[1985, c. 783, § 16 (new).]
11. Wholesale sales price. "Wholesale sales price" means the established price for which a manufacturer sells tobacco products to a distributor, exclusive
of any discount or other reduction.
[1985, c. 783, § 16 (new).]
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 36 - §4402. Licenses
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4402. Licenses
Every person engaging in the business of selling tobacco products as a distributor, or as a retailer that brings into this
State or causes to be brought into this State tobacco products upon which the tax imposed by this chapter has not been paid,
shall obtain a license from the State Tax Assessor before engaging in that business. Every license application must be made
on a form prescribed by the assessor and must state the name and address of the applicant, the address of the applicant's
principal place of business, and such other information as the assessor may require for the proper administration of this
chapter. A person outside the State who ships or transports tobacco products to retailers in this State shall make application
as a distributor and be granted by the assessor a license subject to all the provisions of this chapter and agree, upon applying
for a license, to submit that person's books, accounts and records to examination by the bureau during reasonable business
hours, and to accept service of process by mail when service is made in any proceeding involving enforcement of this chapter.
[2001, c. 526, §4 (amd).]
div>
Each unclassified importer before importing, receiving or acquiring tobacco products from outside the State shall obtain a
license from the State Tax Assessor. There is no fee for that license.
[2001, c. 382, §1 (amd).]
div>
A license issued pursuant to this section expires on June 30th of each year unless sooner revoked by the State Tax Assessor.
The license must be prominently displayed on the premises covered by the license and may not be transferred to any other
person.
[2001, c. 526, §4 (amd).]
div>
The State Tax Assessor may revoke or suspend the license or licenses of any person for violation of this chapter applicable
to the sale of tobacco products. A license may not be revoked, canceled or suspended until after notice and hearing by the
assessor.
[2001, c. 382, §1 (amd).]
div>
A person may not be issued a license or granted a renewal of a license unless the person certifies in writing to the Attorney
General that the person is in compliance with Title 22, section 1580-L.
[2003, c. 439, §4 (new).]
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 36 - §4403. Tax on tobacco products
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4403. Tax on tobacco products
1. Smokeless tobacco. A tax is imposed on all smokeless tobacco, including chewing tobacco and snuff, at the rate of 78% of the wholesale price
beginning October 1, 2005.
[2005, c. 457, Pt. AA, §6 (amd); §8 (aff).]
2. Other tobacco. A tax is imposed on cigars, pipe tobacco and other tobacco intended for smoking at the rate of 20% of the wholesale price
beginning October 1, 2005.
[2005, c. 457, Pt. AA, §6 (amd); §8 (aff).]
3. Imposition. The tax is imposed at the time the distributor, retailer or unclassified importer brings or causes to be brought into this
State tobacco products that are for sale to consumers or to retailers or for use or at the time tobacco products are manufactured
or fabricated in this State for sale in this State.
[2001, c. 382, §2 (amd).]
4. Exclusion. The tax imposed on tobacco products does not apply to those products exported from this State or to any tobacco products
which under laws of the United States may not be subject to taxation by this State.
[1985, c. 783, §16 (new).]
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 36 - §4404. Returns; payment of tax and penalty
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4404. Returns; payment of tax and penalty
Every distributor, retailer and unclassified importer subject to the licensing requirement of section 4402 shall on or before
the last day of each month submit, on a form prescribed and furnished by the State Tax Assessor, a report together with payment
of the tax due under this chapter stating the quantity and the wholesale sale price of 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 such distributor, retailer and unclassified importer shall keep a complete
and accurate record at its principal place of business to substantiate all receipts of tobacco products.
[2001, c. 382, §3 (amd).]
div>
Such monthly reports must contain such further information as the State Tax Assessor may prescribe and must show a credit
for any tobacco products exempted as provided in section 4403. Records must be maintained to substantiate the exemption.
Tobacco products previously taxed that are returned to a manufacturer because the product has become unfit for use, sale
or consumption may be taken as a credit on a subsequent return upon receipt of the credit notice from the original supplier.
[2001, c. 382, §3 (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 36 - §4405. The tax assessor may estimate liability (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4405. The tax assessor may estimate liability (REPEALED)
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 36 - §4406. Inspection of records; civil action for tax (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4406. Inspection of records; civil action for tax (REPEALED)
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 36 - §4407. Appeal procedure (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4407. Appeal procedure (REPEALED)
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 36 - §4408. Penalties; civil action for tax (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4408. Penalties; civil action for tax (REPEALED)
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 36 - §4409. Claims (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX
§4409. Claims (REPEALED)
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
