Sec. 1. 36 MRSA §4401, sub-§3-A is enacted to read:

3-A.__Moist snuff.__"Moist snuff" means any finely cut, ground or powdered tobacco that is intended to be placed in the mouth, but does not include dry snuff.

Sec. 2. 36 MRSA §4403, sub-§1, as amended by PL 1989, c. 588, Pt. D, §4, is repealed and the following enacted in its place:

1.__Smokeless tobacco.__A tax is imposed on all smokeless tobacco, including chewing tobacco and snuff, at the following rates:

A.__Sixty-two percent of the wholesale sales price on smokeless tobacco other than moist snuff; and

B.__One dollar and fifty cents per ounce for moist snuff with a proportional tax on all fractional parts of an ounce.

SUMMARY

This bill proposes to change the tax on moist snuff from 62% of the wholesale sales price to $1.50 per ounce.