Maine § 36 §4403-A Exemptions from the tobacco tax

Maine Statutes

§ 36 §4403-A — Exemptions from the tobacco tax

Maine § 36 §4403-A

Title 36TAXATION

Part 7SPECIAL TAXES

Ch. 704TOBACCO PRODUCTS TAX

This text of Maine § 36 §4403-A (Exemptions from the tobacco tax) 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 §4403-A (2026).

Text

1.Exempt items. The tax imposed on tobacco products does not apply to the following products:

2.Tobacco products containing cannabis. The tax imposed on tobacco products does not apply to the sale of an electronic smoking device or other tobacco product containing adult use cannabis subject to tax under chapter 723 or an electronic smoking device or other tobacco product containing cannabis or cannabis products subject to control under Title 22, chapter 558‑C.

3.Exportation. The tax imposed on tobacco products does not apply to those products exported from this State or to any tobacco products that under laws of the United States may not be subject to taxation by this State.

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1.
Exempt items.
The tax imposed on tobacco products does not apply to the following products:
2.
Tobacco products containing cannabis.
The tax imposed on tobacco products does not apply to the sale of an electronic smoking device or other tobacco product containing adult use cannabis subject to tax under chapter 723 or an electronic smoking device or other tobacco product containing cannabis or cannabis products subject to control under Title 22, chapter 558‑C.
3.
Exportation.
The tax imposed on tobacco products does not apply to those products exported from this State or to any tobacco products that under laws of the United States may not be subject to taxation by this State.

Legislative History

PL 2023, c. 441, Pt. E, §20 (NEW). PL 2023, c. 441, Pt. E, §§26, 28 (AFF).

Nearby Sections

3

§ 36 §4403-1

Tax on tobacco products (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/05/26)

§ 36 §4403-2

Tax on tobacco products (WHOLE SECTION TEXT EFFECTIVE 1/05/26)

§ 36 §4403-A

Exemptions from the tobacco tax

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Bluebook (online)

Maine § 36 §4403-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A74403-A.