3.__Vending machines.__Notwithstanding any other provision of this chapter, it is presumed that all cigarette vending machines are filled to capacity on January 1, 2006 and that the tax imposed by this section must be reported on that basis.__A credit against this inventory tax must be allowed for cigarettes stamped at the rate of 75 mills per cigarette placed in vending machines before January 1, 2006.

4.__Payment.__Payment of the tax imposed by this section must be made to the State Tax Assessor by March 1, 2006, accompanied by forms prescribed by the assessor.

Sec. L-4. 36 MRSA §4366-A, sub-§2, ¶¶B and C, as enacted by PL 2001, c. 439, Pt. SSSS, §3, are amended to read:

B. For stamps at the face value of 47 mills sold prior to July 1, 2002, 2.16%; and

C. For stamps at the face value of 47 mills sold on or after July 1, 2002, 2.03%.;

Sec. L-5. 36 MRSA §4366-A, sub-§2, ¶¶D and E are enacted to read:

D.__For stamps at the face value of 75 mills sold prior to January 1, 2006, 1.62%; and

E.__For stamps at the face value of 75 mills sold on or after January 1, 2006, 1.52%.

Sec. L-6. 36 MRSA §4366-D, as enacted by PL 2001, c. 450, Pt. D, §1, is repealed.

Sec. L-7. 36 MRSA §4403, sub-§1, as amended by PL 1989, c. 588, Pt. D, §4, is further amended to read:

1. Smokeless tobacco. A tax is imposed on all smokeless tobacco, including chewing tobacco and snuff, at the rate of 50% of the wholesale sales price beginning October 1, 1989; 55% of the wholesale sales price beginning January 1, 1991; and 62% of the wholesale sales price beginning July 1, 1991; and 100% of the wholesale sales price beginning January 1, 2006.

Sec. L-8. 36 MRSA §4403, sub-§2, as amended by PL 1989, c. 588, Pt. D, §4, is repealed and the following enacted in its place: