IPCPR Legislative | Shipping in Maine

Shipping in Maine

maine

Shipping in Maine

Maine prohibits delivery sales of most tobacco products. Tobacco products may not be shipped to anyone other than a licensed tobacco distributor or licensed tobacco retailer in Maine.  Only a licensed tobacco distributor or licensed tobacco retailer may accept delivery of tobacco products in Maine. These provisions do not apply to the delivery sale of premium cigars to a consumer.

 

22 Me. Rev. Stat. § 1555-F: Delivery sales of tobacco products; prohibition against delivery sales to consumers

 

With respect to delivery sales of premium cigars, it is unlawful for any person to accept an order for a delivery sale of premium cigars to a consumer in Maine unless that person is licensed as a tobacco retailer.

 

No later than the 10th day of each calendar month, a tobacco retailer that has made a delivery sale of premium cigars or shipped or delivered premium cigars into the State in a delivery sale in the previous calendar month shall file with the Department of Administrative and Financial Services, Bureau of Revenue Services a memorandum or a copy of each invoice that provides for each delivery sale the name and address of the purchaser and the brand or brands and quantity of premium cigars sold.

 

22 Me. Rev. Stat. §1555-C: Delivery sales of premium cigars

 

The following provisions apply to a tobacco retailer shipping premium cigars pursuant to a delivery sale.

  • The tobacco retailer shall clearly mark the outside of the package of tobacco products to be shipped to indicate that the contents are tobacco products and to show the name and State of Maine tobacco license number of the tobacco retailer. Such marking shall, at a minimum, appear on the same plane of the package as the shipping label that identifies the delivery address.
  • The delivery instructions must clearly indicate the requirements of this subsection and must declare that state law requires compliance with the requirements.

 

10-144 Code Me. R. ch. 203, § 10: Rules Relating to the Sale and Delivery of Tobacco Product in Maine: Delivery Sales of Premium Cigars; Requirements for accepting order for delivery sale

 

A person outside Maine who ships or transports tobacco products to a retailer in Maine must make application as a distributor and be granted by the assessor a license.

 

22 Me. Rev. Stat. § 4402: Licenses

 

A distributor may not sell or offer to sell tobacco products to a retailer unless the retailer has provided documentation to the distributor that the retailer holds a current retail tobacco license.

 

22 Me. Rev. Stat. § 4404-B(2): Sales of tobacco products in contravention of law; shipment only to licensed retailers

 

Additional information about licensing in Maine is available at the Operating Your Business link above.

Prior to shipping premium cigars pursuant to a delivery sale, the tobacco retailer shall verify the following information against a commercially available database derived solely from government records consisting of age and identity information, including the date of Birth.

  • A copy of a valid government-issued document that provides the person’s name, current address, photograph and date of birth and
  • An original written statement signed by the person documenting that the person:
    • Is of legal age to purchase tobacco products in the State
    • Understands that providing false information may constitute a violation of law
    • Understands that it is a violation of law to purchase premium cigars for subsequent resale or for delivery to persons who are under the legal age to purchase premium cigars

 

22 Me. Rev. Stat. § 1555-C: Delivery sales of premium cigars; Requirements for accepting order for delivery sale

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.

 

A manufacturer may transport tobacco products into the state and may transport tobacco products from place to place within Maine in quantities greater than one pound for the purpose of marketing and sales if the sale or distribution of those tobacco products is accounted for and the taxes are paid by a person who is licensed.

 

36 Me. Rev. Stat. § 4404-A(2): Importation of tobacco products; manufacturers

 

A person who is not a licensed distributor may import or transport tobacco products other than cigars into Maine and transport those tobacco products from place to place within the state for personal use in a quantity not greater than one pound.  One may import or transport cigars into the state and transport those cigars from place to place within Maine for personal use in a quantity of no more than 125 cigars.

 

Untaxed tobacco products imported or transported into Maine in any quantity are subject to the tax imposed by section 4403.

 

36 Me. Rev. Stat. § 4404-A(3): Importation of tobacco products; exception for personal use

 

Every distributor subject to the licensing requirements shall file a return, on or before the last day of each month, reporting all tobacco products shipped or transported to retailers within the State during the preceding calendar month.  Every distributor shall keep a complete and accurate record at its principal place of business to substantiate all receipts and sales of tobacco products.

 

36 Me. Rev. Stat. § 4404: Returns; payment of tax and penalty

 

Additional information about taxation in Maine, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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