IPCPR Legislative | Maine

Maine

maine

Maine State Contact Information

Maine Revenue Services
Sales, Fuel, and Special Tax Division
(207) 624-9655

Maine Commission on Governmental Ethics & Election Practices
(207) 287-4179
(207) 287-6775 fax

Taxation in Maine

 

Maine imposes a tax on smokeless and other tobacco products purchased for sale in the state by any person engaged in the business of a tobacco product distributor. The tax is imposed at the time the distributor brings or causes to be brought into Maine tobacco products that are for sale to consumers or to retailers or for use or at the time tobacco products are manufactured or fabricated in Maine for sale in the state. Consumers in possession of untaxed tobacco products are liable for the tax.

 

36 Me. Rev. Stat. § 4403

 

Staff reported that Maine localities do not levy additional tobacco product taxes.

The tax rate for smokeless tobacco, including chewing tobacco and snuff, is $2.02/ounce, prorated for packages larger than one ounce. The tax on other tobacco products, including cigars, pipe tobacco, and other tobacco intended for smoking, is 20% of the wholesale sales price.

 

36 Me. Rev. Stat. § 4403

Every licensed tobacco products distributor must file, on or before the last day of each month, a Tobacco Products Tax Return, along with payment for the taxes due. The return must report all tobacco products held, purchased, manufactured, brought in, or caused to be brought in from outside Maine, or shipped or transported to retailers within the state during the preceding calendar month.

 

A person who is not a licensed tobacco products distributor who imports, receives, or otherwise acquires tobacco products for use or consumption in Maine from a person other than a licensed distributor must file, on or before the last day of the month following each month in which tobacco products were acquired, an Other Tobacco Products Tax Declaration.

 

36 Me. Rev. Stat. § 4404

Tobacco Tax Forms
http://maine.gov/revenue/forms/other/othertaxesforms.htm#tobacco

 

Main Revenue Services: Sales, Fuel, & Special Tax Division: Cigarette & Tobacco Products Instructional Bulletin
http://maine.gov/revenue/othertaxes/tobacco/ExciseBull3%20CigTob%20072009.pdf

 

Tobacco Products Tax Return
http://maine.gov/revenue/forms/other/tobacco/TOB%200712%20TRIPS%20fillable.pdf

 

Other Tobacco Products Tax Declaration
http://maine.gov/revenue/othertaxes/tobacco/OTP%20Form%20102013%20Mk%20III%20Amended.pdf

Definitions in Maine

 

“Smoking” includes carrying or having in one’s possession a lighted cigarette, cigar, pipe, or other object giving off tobacco smoke.

 

22 Me. Rev. Stat. § 1541(6)

 

“Tobacco products” means cigars; cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff; snuff flour; 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 suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but does not include cigarettes.

 

36 Me. Rev. Stat. § 4401(9)

 

A “premium cigar” is a cigar that weighs more than 3 pounds per 1,000 and is wrapped in whole tobacco leaf.

 

22 Me. Rev. Stat. § 1551(5)

 

A “distributor” is a person engaged in the business of producing or manufacturing tobacco products in Maine for sale in the state, a person engaged in the business of selling tobacco products in Maine who brings, or causes to be brought, into the 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 Maine, a retailer who imports, receives, or acquires, from a person other than a licensed distributor, tobacco products for sale within Maine or a person who makes delivery sales.

 

36 Me. Rev. Stat. § 4401(2)

 

A “retailer” is any person engaged in the business of selling tobacco products to ultimate consumers.

 

36 Me. Rev. Stat. § 4401(5)

 

A “manufacturer” is a person who manufactures and sells tobacco products.

 

36 Me. Rev. Stat. § 4401(3)

 

A “sale” is any transfer, exchange, barter, or gift in any manner or by any means whatsoever, for a consideration. “Sale” includes a gift for advertising by a person engaged in the business of selling tobacco products.

 

36 Me. Rev. Stat. § 4401(7)

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