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143 chapters · 917 sections in this title.
36 M.R.S. § 4401 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1985, c. 783, §16 (NEW).] 1. Business. "Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacc…
36 M.R.S. § 4402 Licenses
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1. Generally. Every distributor or remote retail seller shall obtain a license from the State Tax Assessor before engaging in business. A retailer required to be licensed as a distributor or remote retail seller pursuant to this chapter that is required to hold a current retail t…
36 M.R.S. § 4403 Tax on tobacco products
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1. Smokeless tobacco before January 5, 2026. Before January 5, 2026, a tax is imposed on smokeless tobacco, including chewing tobacco and snuff, at the rate of: A. On amounts of smokeless tobacco packaged for sale to the consumer in a package that contains one ounce or more of sm…
36 M.R.S. § 4403-A Exemptions from the tobacco tax
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1. Exempt items. The tax imposed on tobacco products does not apply to the following products: A. Products that are subject to the tax provided by chapter 703; or [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. Drugs, devices or combination product…