Sec. 4. 7 MRSA §2954, sub-§2, ¶B-1 is enacted to read:

B-1.__The minimum wholesale prices paid to dealers must be established to reflect the lowest prices at which milk purchased from producers in this State at minimum prices in the State can be received, processed, packaged and distributed within the State at a just and reasonable return.__This paragraph takes effect January 1, 2005.

Sec. 5. 7 MRSA §2954, sub-§13, as amended by PL 1995, c. 2, §3, is further amended to read:

13. Report to State Tax Assessor. The Maine Milk Commission shall report before the first of each month to the State Tax Assessor the basic price of milk established for that month as defined in Title 36, chapter 716 720. This subsection is repealed January 1, 2005.

Sec. 6. 36 MRSA c. 720 is enacted to read:

CHAPTER 720

MILK HANDLING TAX

§4901.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Handler.__"Handler," with respect to a particular container of packaged milk, means the wholesale handler or, if none, the retail handler.

2.__Milk.__"Milk" has the same meaning as in Title 7, section 2951, subsection 6.

3.__Packaged milk.__"Packaged milk" means milk that has been processed and placed in containers for ultimate sale to consumers.

4.__Person.__"Person" means an individual, partnership,