Chapter 629
H.P. 1608 - L.D. 2247
PART E
Sec. E-1. 28-A MRSA §1652, sub-§1,  as repealed and replaced by PL 1987, c. 342, §116, is amended to read:
1. Excise tax on malt liquor.
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An excise tax is imposed on the privilege of manufacturing and selling malt liquor in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of 25¢ per gallon on all malt liquor sold in the State that is manufactured by a manufacturer that produced a total of less than 100,000 barrels of malt liquor in the previous calendar year and 54¢ per gallon on all other malt liquor sold in the State.
Sec. E-2. 28-A MRSA §1652, sub-§2,  as amended by PL 1997, c. 767, §4, is repealed and the following enacted in its place:
2. Excise tax on wine; hard cider.
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An excise tax is imposed on the privilege of manufacturing and selling wine and hard cider in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of: B. Thirty cents per gallon on all wine, other than sparkling wine, that is manufactured by a manufacturer that produced a total of less than 20,000 gallons of wine, other than sparkling wine, in the previous calendar year;
C. Sixty-five cents per gallon on all wine, other than sparkling wine and except as provided in paragraph B, manufactured in or imported into the State;
D. One dollar per gallon on all sparkling wine manufactured in or imported into the State; and
E. Twenty-five cents per gallon on all hard cider manufactured in or imported into the State.
Sec. E-3. 28-A MRSA §1652, sub-§5  is enacted to read:
5. Tax credited to Dirigo Health Enterprise Fund.
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The State Controller shall transfer by the 15th of each month from General Fund revenues to the Dirigo Health Enterprise Fund established under Title 24-A, section 6915 the amount of tax collected pursuant to this section that exceeds the total fiscal year-to-date budget projection for that tax revenue as of the close of the preceding month based on the tax rate for malt liquor and wine, except sparkling wine, that was in effect on July 1, 2008. For purposes of this section, "budget projection" is the amount derived from the March 1, 2008 report of the Revenue Forecasting Committee established under Title 5, section 1710-E regarding the tax that is imposed by this section, as determined on a monthly basis by the State Tax Assessor.
Sec. E-4. Effective date. This Part takes effect August 1, 2008.