An Act To Equalize the Taxation of Noncigarette Tobacco Products
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §4403, sub-§1, as amended by PL 2005, c. 627, §8, is repealed.
Sec. 2. 36 MRSA §4403, sub-§2, as amended by PL 2005, c. 627, §8, is repealed.
Sec. 3. 36 MRSA §4403, sub-§2-A is enacted to read:
2-A. Tax rate. A tax is imposed on the following tobacco products at the rate of $1 per ounce.
A. Smokeless tobacco, including chewing tobacco and snuff;
B. Cigars;
C. Pipe tobacco; and
D. Other tobacco intended for smoking.
summary
This bill requires all tobacco products other than cigarettes to be taxed at the rate of $1 per ounce.