Maine Revised Statutes Title 28-A Sec. 1651 – Consumers’ tax
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1. State spirits tax. Except as provided in section 83?C, subsection 2?A and section 606, the commission shall determine and set the retail price at which all spirits products may be sold in the State for off-premises consumption. The retail price established by the commission must produce sufficient revenue to pay all spirits?related expenses of the bureau and to return to the Liquor Operation Revenue Fund established in Title 30?A, section 6054 and the General Fund an amount substantially equal to the amount of state spirits tax collected in the previous fiscal year.
A. [PL 1993, c. 615, §5 (RP).]
B. [PL 1993, c. 615, §5 (RP).]
C. The bureau shall charge agency liquor stores the refund value pursuant to Title 38, section 3103 in addition to the wholesale price for each product purchased. [PL 2019, c. 404, §29 (AMD).]
[PL 2021, c. 8, §3 (AMD).]
Terms Used In Maine Revised Statutes Title 28-A Sec. 1651
- Bureau: means the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2
- Commission: means the State Liquor and Lottery Commission established in Title 5, section 12004?G, subsection 14. See Maine Revised Statutes Title 28-A Sec. 2
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Liquor: means spirits, wine, malt liquor or hard cider, or any substance containing liquor, intended for human consumption, that contains more than 1/2 of 1% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
- Person: means an individual, partnership, corporation, firm, association or other legal entity. See Maine Revised Statutes Title 28-A Sec. 2
- Spirits: means any liquor produced by distillation or, if produced by any other process, strengthened or fortified by the addition of spirits of any kind. See Maine Revised Statutes Title 28-A Sec. 2
- United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
- Vessel: means a ship, vessel or boat of any kind used for navigation of the coastal waters or for commercial navigation of inland waters and licensed for carrying no fewer than 25 passengers under the requirements of the Public Utilities Commission or the United States Coast Guard. See Maine Revised Statutes Title 28-A Sec. 2
2. Special pricing situations.
[PL 2019, c. 404, §30 (RP).]
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 issued by the bureau:
A. To any instrumentality of the United States; [PL 1987, c. 45, Pt. A, §4 (NEW).]
B. To any vessel of foreign registry; [PL 1987, c. 45, Pt. A, §4 (NEW).]
C. To industrial establishments for use as an ingredient in the manufacture of food products; [PL 2021, c. 8, §4 (AMD).]
D. For use as an ingredient in the manufacture of commodities which by reason of their nature cannot be used for beverage purposes; or [PL 2021, c. 8, §5 (AMD).]
E. To a person located outside of the State, including but not limited to sales of spirits to an out-of-state distributor for resale in another state and sales of spirits directly to a consumer located in another state under section 1357. [PL 2021, c. 8, §6 (NEW).]
[PL 2021, c. 8, §§4-6 (AMD).]
4. Net revenue deposited to General Fund. All net revenues derived from the tax under this section must be credited to the General Fund.
[PL 2005, c. 539, §10 (AMD).]
SECTION HISTORY
PL 1987, c. 45, §A4 (NEW). PL 1987, c. 342, §115 (AMD). PL 1989, c. 585, §§D1,D11 (AMD). PL 1989, c. 869, §C12 (AMD). PL 1991, c. 780, §Y130 (AMD). PL 1991, c. 819, §1 (AMD). PL 1993, c. 462, §6 (AMD). PL 1993, c. 615, §§5,6 (AMD). PL 1995, c. 181, §§1,2 (AMD). PL 1997, c. 24, §L5 (AMD). PL 1999, c. 166, §1 (AMD). PL 2005, c. 539, §§9,10 (AMD). PL 2011, c. 693, §3 (AMD). PL 2013, c. 269, Pt. C, §12 (AMD). PL 2013, c. 269, Pt. C, §13 (AFF). PL 2013, c. 368, Pt. V, §48 (AMD). PL 2013, c. 368, Pt. V, §61 (REV). PL 2015, c. 166, §6 (AMD). PL 2019, c. 404, §§29-31 (AMD). PL 2021, c. 8, §§3-6 (AMD).