5.__Retail handler.__"Retail handler" means a person who handles packaged milk in this State that is next sold in this State subject to the retail minimum prices established pursuant to Title 7, chapter 603.

6.__Tax period.__"Tax period" means the period beginning on the Sunday closest to the first day of the month and continuing through the Saturday prior to the Sunday closest to the first day of the subsequent month.

7.__Wholesale handler.__"Wholesale handler" means a person who handles packaged milk in this State that is next sold in this State subject to the minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603.

§4902.__Milk handling tax

1.__Tax.__An excise tax is levied and imposed at the rate established in subsection 2 on the handling in this State of packaged milk for sale in this State.__With respect to the handling in this State of a particular container of packaged milk for sale in this State, the tax must be paid by the handler.__There is no tax on the handling in this State of packaged milk for sale in containers that are less than one quart or 20 or more quarts in volume, or packaged milk that is sold to an institution that is owned and operated by the State or Federal Government.

2.__Rate.__The rate of the tax levied under this chapter is 8__per quart.

For a container other than a quart, the tax is computed on a quart-equivalent basis.

3.__Tax calculation.__Handlers shall pay the tax for each tax period on all milk subject to the tax sold during the tax period:

A.__Subject to the minimum wholesale prices paid to dealers established by the Maine Milk Commission pursuant to Title 7, chapter 603; or

B.__Not subject to minimum wholesale prices paid to dealers but subject to minimum retail prices established by the Maine Milk Commission pursuant to Title 7, chapter 603.

In calculating the amount of packaged milk handled for sale in this State each tax period, the handler shall deduct any packaged