Sec. 1. 28-A MRSA §1652, sub-§2-A, as enacted by PL 1987, c. 623, §17, is repealed and the following enacted in its place:

2-A.__Payment due.__A brewery or winery shall pay the excise taxes and premium due on malt liquor or wine that that brewery or winery removed from areas required to be bonded by the Federal Government at the same time that brewery or winery pays its sales tax.

Sec. 2. Calendar year. Beginning with the 2007 tax year, the excise tax on malt liquor and wine must be calculated on a calendar-year basis.

SUMMARY

This bill changes the excise tax filing schedule for wineries and breweries to coincide with the sales tax schedule. The bill also requires that the excise tax be calculated based on the calendar year and not on the anniversary date of the issuance of the license, as is now done.