Maine Revised Statutes > Title 36 > Part 7 > Chapter 704 – Tobacco Products Tax
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Terms Used In Maine Revised Statutes > Title 36 > Part 7 > Chapter 704 - Tobacco Products Tax
- Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Business: means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products in this State. See Maine Revised Statutes Title 36 Sec. 4401
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
- Consumer: means an individual who purchases, receives or possesses tobacco products for personal consumption and not for resale. See Maine Revised Statutes Title 36 Sec. 4401
- Contract: A legal written agreement that becomes binding when signed.
- Cost price: means :
A. See Maine Revised Statutes Title 36 Sec. 4401Delivery sale: means a sale of tobacco products to a consumer in this State when:
A. See Maine Revised Statutes Title 36 Sec. 4401Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Distributor: means a person engaged in the business of producing or manufacturing tobacco products in this State for sale in this State, a 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, a person engaged in the business of selling tobacco products who ships or transports tobacco products to retailers for sale in this State, a retailer who imports, receives or acquires, from a person other than a licensed distributor, tobacco products for sale within the State or a person who makes delivery sales. See Maine Revised Statutes Title 36 Sec. 4401 Electronic smoking device: means a device used to deliver nicotine or any other substance intended for human consumption that may be used by a person to simulate smoking through inhalation of vapor or aerosol from the device, including, without limitation, a device manufactured, distributed, marketed or sold as an electronic cigarette, electronic cigar, electronic pipe, electronic hookah or so?called vape pen. See Maine Revised Statutes Title 36 Sec. 4401 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value. Hookah: means a device used for smoking tobacco that consists of a tube connected to a container where the smoke is cooled by passing through water. See Maine Revised Statutes Title 36 Sec. 4401 in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Manufacturer: means a person who manufactures and sells tobacco products. See Maine Revised Statutes Title 36 Sec. 4401 Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111 Personal property: All property that is not real property. 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. See Maine Revised Statutes Title 36 Sec. 4401 Probable cause: A reasonable ground for belief that the offender violated a specific law. Remote retail sale: means any sale into this State of premium cigars to a consumer when:
A. See Maine Revised Statutes Title 36 Sec. 4401Remote retail seller: means a person who makes a remote retail sale when:
A. See Maine Revised Statutes Title 36 Sec. 4401Retail outlet: means a place of business from which tobacco products are sold to consumers. See Maine Revised Statutes Title 36 Sec. 4401 Retailer: means any person engaged in the business of selling tobacco products to ultimate consumers. See Maine Revised Statutes Title 36 Sec. 4401 Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111 Sale: includes a gift for advertising by a person engaged in the business of selling tobacco products. See Maine Revised Statutes Title 36 Sec. 4401 Service of process: The service of writs or summonses to the appropriate party. Smoking: includes carrying or having in one's possession a lighted or heated cigarette, cigar or pipe or a lighted or heated tobacco or plant product intended for human consumption through inhalation whether natural or synthetic in any manner or in any form. See Maine Revised Statutes Title 36 Sec. 4401 Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111 Tobacco products: means cigars; cheroots; stogies; electronic smoking devices and liquids used in electronic smoking devices whether or not they contain nicotine; periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco; snuff; snuff flour; snus; 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 intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled or ingested by any other means. See Maine Revised Statutes Title 36 Sec. 4401 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Venue: The geographical location in which a case is tried. Wholesale sales price: means the price for which a manufacturer sells tobacco products to a distributor, exclusive of any discount or other reduction. See Maine Revised Statutes Title 36 Sec. 4401 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72