Title 36

1. Generally. A distributor doing business in this State shall obtain a license from the assessor. A license must be obtained for each wholesale outlet maintained by the distributor. A distributor's license must be prominently displayed on the premises of the business covered by …

Before January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Beginning January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this Sta…

The following provisions apply to cigarettes held for resale on January 5, 2026. [PL 2025, c. 388, Pt. E, §3 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).] 1. Stamped rate. Cigarettes stamped at the rate of 100 mills per cigarette and held for resale on or after January 5, 2026 are su…

1. Generally. 2. Provided to sellers. The State Tax Assessor shall provide stamps to a licensed distributor upon submission by the licensed distributor of a cigarette tax return in a form prescribed by the assessor. The stamps must be of a design suitable to be affixed to package…

1. Generally. Except as provided in subsection 2, only a licensed distributor may import unstamped cigarettes into this State. 2. Exception for personal use. An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from…

1. Cigarettes; stamps not affixed. A distributor may not offer for sale, sell or affix a stamp to a package of cigarettes if the package: A. Does not comply with the Federal Cigarette Labeling and Advertising Act, 15 United States Code, Section 1331, et seq., for the placement of…

1. Generally. Except as provided in subsection 2, any unstamped cigarettes or cigarettes described in section 4366‑C, subsection 1 that are found in this State are hereby declared to be contraband goods subject to seizure by and forfeiture to the State. All law enforcement office…

1. Generally. Distributors shall keep complete and accurate records of all cigarettes that they manufacture, produce, purchase, transfer or sell. The records must be of a kind and in the form prescribed by the State Tax Assessor and must be safely preserved for 6 years in a manne…

Any person who, with the intent to defraud, makes, forges or counterfeits any stamp prescribed by the State Tax Assessor under this chapter or who causes or procures the same to be done, who knowingly utters, publishes, passes or renders as true any false, altered, forged or coun…

The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. …

The revenue derived from the tax imposed by this chapter shall be credited to the General Fund of the State.

The liability for, or the incidence of, the tax on cigarettes is declared to be a levy on the consumer. The distributors shall add the amount of the tax on cigarettes presently levied to the price of the cigarettes and the distributor may state the amount of the taxes separately …

A person who is not a licensed distributor who imports, receives or otherwise acquires unstamped cigarettes for use or consumption in the State in a quantity greater than 2 cartons in any one month from a person other than a licensed distributor shall file, on or before the last …

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…

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…

1. Smokeless tobacco products before January 5, 2026. Before January 5, 2026, a tax is imposed on smokeless tobacco products, including chewing tobacco and snuff, at the rate of: A. On amounts of smokeless tobacco products packaged for sale to the consumer in a package that conta…

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…

1. Monthly returns. Every distributor or remote retail seller subject to the licensing requirement of section 4402 shall file, on or before the last day of each month, a return on a form prescribed by the assessor together with payment of the tax due under this chapter. The retur…

1. Generally. Except as provided in subsections 2 and 3, only a person licensed pursuant to section 4402 may import tobacco products into this State. 2. Manufacturers. A manufacturer may transport tobacco products into this State and may transport tobacco products from place to p…

1. Tobacco products. A distributor or remote retail seller may not offer for sale or sell tobacco products if the package containing the tobacco products: A. Is subject to and does not comply with 15 United States Code, Section 4401, et seq., for the placement of labels, warnings…

1. Generally. Except as provided in subsection 2, any tobacco products for which the tax imposed by this chapter has not been paid or tobacco products described in section 4404‑B, subsection 1 that are found in this State are contraband goods subject to seizure by and forfeiture …

The Legislature finds that the potato industry is an essential component of the economic and social welfare of the State, particularly in portions of the State which are stressed by lack of other economic opportunities. Accordingly, the Legislature finds that special efforts by S…

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1985, c. 753, §§14, 15 (NEW).] 1. Board. "Board" means the Maine Potato Board. 2. Dealer. "Dealer" means any person, defined as a dealer under Title 7, section 10…

1. Establishment. The Maine Potato Board is a body corporate and politic and an incorporated public instrumentality of the State and the exercise of powers conferred by this Part is determined to be the performance of essential government functions. For the purposes of the budget…

In furtherance of the purposes of this chapter, the board shall have the following powers and duties. [PL 1985, c. 753, §§14, 15 (NEW).] 1. Bylaws. The board may adopt bylaws to govern its functions and those of the assemblies and executive councils provided for in this chapter. …

1. Rate. Except as provided in subsection 1‑A, a tax is levied and imposed at the rate of $.06 per hundredweight on all potatoes grown in this State. 1-A. Exemptions. The tax imposed by this section does not apply to: A. Any potatoes that are retained by the grower to be used by …

Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, must be transferred to the board in its capacity as an independent agency on a monthly basis and used for all activities of the board authorized under this chap…

As used in this chapter, unless the context otherwise indicates, the following words shall have the following meanings: [PL 1975, c. 572, §1 (NEW).] 1. Consideration. "Consideration" means the total price or amount paid, or required to be paid, for real property valued in money, …

1. Deeds. A tax is imposed on each deed by which any real property in this State is transferred. A. The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the property transferred. When the value of the property being transferred exceeds $1,000,000,…

1. Transfer of real property by deed. The State Tax Assessor shall provide for the collection of the tax on the transfer of real property by deed by each register of deeds. When any deed is offered for recordation, the register of deeds shall ascertain and compute the amount of t…

The following are exempt from the tax imposed by this chapter: [PL 2001, c. 559, Pt. I, §5 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).] 1. Governmental entities. Deeds to property transferred to or by the United States, the State of Maine or any of their instrumentalities, agencies…

Except as otherwise provided in this section, any deed, when offered for recording, and any report of a transfer of a controlling interest must be accompanied by a declaration of the value of the property transferred and indicating the taxpayer identification numbers of the grant…

The State Tax Assessor is authorized to prescribe such rules and regulations as are necessary to carry out the purposes of this chapter. [PL 1993, c. 398, §6 (AMD).] Within 3 years of the recording of a deed subject to the tax imposed by this chapter or of the date on which a tra…

Any register of deeds who, upon recording any deed or receiving a report of a transfer of a controlling interest upon which a tax is imposed by this chapter, fails to collect that tax or to obtain the declaration of value required by this chapter and does so with the intent of de…

1. Prohibition. A person may not: A. Knowingly falsify the declaration of value prescribed by section 4641‑D; [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] B. Refuse to permit the State Tax Assessor or any of the State Tax Assessor's agents or representat…

Failure to comply with the requirements of this chapter does not affect the validity of any recorded instrument or the validity of any recordation or transfer of a controlling interest.

The Maine State Housing Authority shall submit a report to the joint standing committee of the Legislature having jurisdiction over housing matters by April 1st of each year. The report must identify the amount of revenues under this chapter that have been credited to the Housing…

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings: [PL 1987, c. 513, §10 (NEW).] 1. Bushel. "Bushel" means a unit of dry capacity equivalent to 2150.4 cubic inches. For the purposes of this chapter, the conversion fig…

An excise tax of $1.20 per bushel of mahogany quahogs is levied upon the dealer and imposed at the point of first sale of this species.

Every dealer shall file an application with the State Tax Assessor on forms prescribed and furnished by the State Tax Assessor which shall contain the name under which such dealer is transacting business within the State, the place or places of business, the dealer's social secur…

The Department of Marine Resources shall not issue or renew a wholesale seafood license as set forth in Title 12, section 6851; a shellfish transportation license as set forth in Title 12, section 6855; or a shellfish certificate as set forth in Title 12, section 6856, for the pu…

Every dealer shall keep, as a part of its permanent records, a record of all mahogany quahogs purchased at point of first sale. These records must be open for inspection by the State Tax Assessor at all times. On or before the last day of each month, every dealer shall file a ret…

The State Tax Assessor shall determine annually the total amount of tax revenue collected under this chapter. Until June 30, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues and report the remainder to the Treasurer o…

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1989, c. 585, Pt. B (NEW).] 1. Brown good. 2. Lead-acid battery. "Lead-acid battery" means a device designed and used for the storage of electrical energy through…

1. Imposition. A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid batteries…

The fee imposed by this chapter is administered as provided in chapter 7 and Part 3, with the fee imposed pursuant to this chapter to be considered as imposed under Part 3. [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §5 (AMD).] The revenue derived from the fee imposed by this…