Maine Revised Statutes Title 28-A Sec. 708-C – Donations to public broadcasting stations, municipal entities, incorporated civic organizations and national organizations
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1. Donations for an auction or award. A certificate of approval holder, a spirits supplier or a wholesale licensee may donate a certificate to purchase its product or donate its product to a public broadcasting station, a municipal entity, an incorporated civic organization or a similarly purposed national organization designated by the United States Internal Revenue Service under the United States Internal Revenue Code of 1986, Section 501(c)(3) for the purpose of an auction or to offer as a prize, gift or award in conjunction with efforts to support the purposes of the incorporated civic organization, similarly purposed organization, municipal entity or public broadcasting station. Spirits donated in accordance with this subsection must be listed by the commission for sale in this State, clearly labeled as a donation and purchased from the wholesale spirits provider at the wholesale price. A person authorized to make a donation in accordance with this subsection shall maintain a record of each donation, including the value of the donation and the date on which it was made. A recipient of a donation under this subsection must be 21 years of age or older.
[PL 2021, c. 658, §102 (AMD).]
Terms Used In Maine Revised Statutes Title 28-A Sec. 708-C
- 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
- Certificate of approval holder: means :
A. See Maine Revised Statutes Title 28-A Sec. 2Commission: 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 Donor: The person who makes a gift. Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value. Incorporated civic organization: means an organization incorporated as a corporation without stock under Title 13, chapter 81 or Title 13?B with a civic or charitable purpose, including but not limited to relief of poverty, advancement of education and the arts, promotion of social health, safety and welfare, fostering community and economic development, protection against animal cruelty, combating community deterioration, lessening the burdens of government and providing assistance to the underprivileged and distressed. See Maine Revised Statutes Title 28-A Sec. 2 Licensee: includes , but is not limited to, agency liquor stores and certificate of approval holders. See Maine Revised Statutes Title 28-A Sec. 2 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 Malt liquor: means liquor:
A. See Maine Revised Statutes Title 28-A Sec. 2Person: 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 Spirits supplier: means a person that provides spirits for sale by the bureau in the State, including:
A. See Maine Revised Statutes Title 28-A Sec. 2Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Wholesale licensee: means a person licensed by the bureau under section 1401 as an in-state wholesaler. See Maine Revised Statutes Title 28-A Sec. 2 Wholesale spirits provider: means a person that has a contract under section 90 to serve as an agent of the State for the purpose of providing wholesale spirits to establishments licensed by the State to sell spirits for off-premises consumption. See Maine Revised Statutes Title 28-A Sec. 2 Wine: includes , but is not limited to, hard cider, wine coolers, table wine, still wine, sparkling wine, champagne and fortified wine that do not contain more than 24% alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
2. Donations for consumption at on-premises events. A certificate of approval holder, a spirits supplier or a wholesale licensee may donate its product or provide malt liquor, wine or spirits at a reduced price to a person licensed by the bureau to serve liquor for on-premises consumption at an event designed to benefit a municipal entity, an incorporated civic organization or a similarly purposed national organization designated by the United States Internal Revenue Service under the United States Internal Revenue Code of 1986, Section 501(c)(3). Spirits donated in accordance with this subsection must be listed by the commission for sale in this State, clearly labeled as a donation and purchased from the wholesale spirits provider at the wholesale price. A person authorized to make a donation or offer its product at a reduced price under this subsection shall maintain a record of the products donated or offered, including the value of each, the reduced price when applicable and the date on which the product was provided. All applicable excise taxes on donated malt liquor, wine or spirits must be remitted as required by this Title. A licensee that receives product in accordance with this subsection:
A. Shall maintain a record of each product received and the date on which it was received; [PL 2015, c. 214, §3 (NEW).]
B. Shall maintain a record of the name of the municipal entity, incorporated civic organization or similarly purposed national organization the event was designed to benefit and for which the product is provided; [PL 2019, c. 404, §13 (AMD).]
C. Shall ensure that the product provided is served only at the event designed to benefit the municipal entity, incorporated civic organization or similarly purposed national organization; [PL 2019, c. 404, §13 (AMD).]
D. Shall ensure that excess product that was donated for the event is returned to the donor within a reasonable period after the event; and [PL 2015, c. 214, §3 (NEW).]
E. Shall ensure that containers holding donated product are returned to the donor for recycling as appropriate and not presented for redemption under Title 38, chapter 33. [PL 2021, c. 658, §102 (AMD).]
[PL 2021, c. 658, §102 (AMD).]
For purposes of this section, “municipal entity” means a county, city, town or municipal agency or department. [PL 2019, c. 404, §13 (NEW).]
SECTION HISTORY
PL 2015, c. 214, §3 (NEW). PL 2017, c. 347, §2 (AMD). PL 2019, c. 404, §13 (AMD). PL 2021, c. 658, §102 (AMD).