Maine Statutes

§ 36 §4401 — Definitions

Maine § 36 §4401
JurisdictionMaine
Title 36TAXATION
Part 7SPECIAL TAXES
Ch. 704TOBACCO PRODUCTS TAX

This text of Maine § 36 §4401 (Definitions) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Me. Rev. Stat. tit. 36, § 36 §4401 (2026).

Text

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.Business. "Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products in this State. 1-A. Delivery sale. "Delivery sale" means a sale of tobacco products, other than premium cigars, to a consumer in this State when: 1-B. Consumer. "Consumer" means an individual who purchases, receives or possesses tobacco products for personal consumption and not for resale. 1-C. Cost price. "Cost price" means:
2.Distributor. "Distributor" means: 2-A. (TEXT EFFECTIVE UNTIL 1/05/26) Electronic smoking device. "Electronic smoking device" means a device used to deliver nicotine or any other substance intended for human c

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Legislative History

PL 1985, c. 783, §16 (NEW). PL 2005, c. 627, §§1-6 (AMD). PL 2011, c. 285, §§11, 12 (AMD). PL 2019, c. 530, Pt. A, §§1, 2 (AMD). PL 2019, c. 530, Pt. A, §7 (AFF). PL 2019, c. 607, Pt. B, §7 (AMD). PL 2021, c. 669, §5 (REV). PL 2023, c. 441, Pt. E, §§1-9 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF). PL 2023, c. 613, Pt. B, §5 (AMD). PL 2025, c. 367, §§18, 19 (AMD). PL 2025, c. 367, §20 (AFF).

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Bluebook (online)
Maine § 36 §4401, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A74401.