Maine § 28-A §1651 Consumers' tax

Maine Statutes

§ 28-A §1651 — Consumers' tax

Maine·Title 28-A LIQUORS·Part 4 TAXES AND ALCOHOL PREMIUM·Ch. 65 TAXES

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.

2.Special pricing situations.

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:

4.Net revenue d

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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.
2.
Special pricing situations.
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:
4.
Net revenue deposited to General Fund.
All net revenues derived from the tax under this section must be credited to the General Fund.

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Legislative 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).