CHAPTER 382
H.P. 1361 - L.D. 1818
An Act to Ensure Retailer Compliance with the Tax on Tobacco Products
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §4402, as amended by PL 1997, c. 526, §14, is further amended to read:
Every person engaging in the business of selling tobacco products as a distributor, or as a retailer that brings into this State or causes to be brought into this State tobacco products upon which the tax imposed by this chapter has not been paid, shall secure obtain a license from the tax assessor State Tax Assessor before engaging in that business. Every license application shall must be made on a form prescribed by the tax assessor and shall must state the name and address of the applicant, the address of his the applicant's principal place of business, and such other information as the tax assessor may require for the proper administration of this chapter. The application shall must be accompanied by a fee of $25, except that there shall be no a fee is not required for distributors or unclassified importers licensed under chapter 703. A person without outside the State who ships or transports tobacco products to retailers in this State shall make application as a distributor and be granted by the tax assessor a license subject to all the provisions of this chapter and agree, upon applying for a license, to submit his that person's books, accounts and records to examination by the Bureau of Revenue Services bureau during reasonable business hours, and to accept service of process by mail when service is made in any proceeding involving enforcement of this chapter.
Each unclassified importer before importing, receiving or acquiring tobacco products from without outside the State shall secure obtain a license from the tax assessor State Tax Assessor. There shall be is no fee for that license.
Each A license issued shall expire pursuant to this section expires on July 31st of each year unless sooner revoked by the tax assessor State Tax Assessor. The license shall must be prominently displayed on the premises covered by the license and no license may not be transferred to any other person.
The tax assessor State Tax Assessor may revoke or suspend the license or licenses of any person for violation of this chapter applicable to the sale of tobacco products. No A license may not be revoked, canceled or suspended until after notice and hearing by the tax assessor.
Sec. 2. 36 MRSA §4403, sub-§3, as enacted by PL 1985, c. 783, §16, is amended to read:
3. Imposition. The tax shall be is imposed at the time the distributor, retailer or unclassified importer brings or causes to be brought into this State tobacco products that are for sale to consumers or to retailers or for use or at the time tobacco products are manufactured or fabricated in this State for sale in this State.
Sec. 3. 36 MRSA §4404, as amended by PL 1987, c. 497, §46, is further amended to read:
§4404. Returns; payment of tax and penalty
Every distributor, or retailer and unclassified importer subject to the licensing requirement of section 4402 shall on or before the last day of each month render submit, on forms to be a form prescribed and furnished by the tax assessor State Tax Assessor, a report together with payment of the tax due under this chapter to the tax assessor stating the quantity and the wholesale sale price of all tobacco products held, purchased, manufactured, brought in or caused to be brought in from without outside the State or shipped or transported to retailers within the State during the preceding calendar month. Every such distributor or, retailer and unclassified importer shall keep a complete and accurate record at his its principal place of business to substantiate all receipts of tobacco products; this record shall be preserved for a period of 2 years in such manner as to insure premanency and accessibility for inspection.
Such monthly reports shall must contain such further information as the tax assessor shall State Tax Assessor may prescribe and shall must show a credit for any tobacco products exempted as provided in section 4403. Records shall must be maintained to substantiate the exemption. Tobacco products previously taxed which that are returned to a manufacturer because the product has become unfit for use of, sale or consumption or unsalable may be taken as a credit on a subsequent return upon receipt of the credit notice from the original supplier.
Effective September 21, 2001, unless otherwise indicated.
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