An Act to Fund the Fund for a Healthy Maine From an Increase in Liquor Taxes
Maine Legislature, Session 121, LD 0198
Committee: Taxation
Sponsors: SUSLOVIC, STRIMLING, CUMMINGS, DUDLEY, FAIRCLOTH, LA VERRIERE-BOUCHER, MARLEY, MILLS, PERRY, SIMPSON
Amends: 28-A MRSA §1651, 28-A MRSA §1652

Legislative Document 
No. 198 
H.P.157 
House of Representatives, January 21,2003 
An Act to Fund the Fund for a Healthy Maine From an Increase in 
Liquor Taxes 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative SUSLOVIC of Portland. 
Cosponsored by Senator STRIMLING of Cumberland and 
77l~ 
/J7.17/ac~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: CUMMINGS of Portland, DUDLEY of Portland, FAIRCLOTH of Bangor, 
LA VERRIERE-BOUCHER of Biddeford, MARLEY of Portland, MILLS of Cornville, 
PERRY of Calais, SIMPSON of Auburn. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 28-A MRSA §1651, sub-§I, as amended by PL 1999, c. 
166, §l, is further amended to read: 
1. 
State liquor tax. 
Except as provided in subsection 2, 
the commission shall determine and set the list price at which to 
sell 
all 
spirits 
and 
fortified 
wine 
that will 
produce 
an 
aggregate state liquor tax sufficient to pay all liquor-related 
expenses 
of 
the 
Bureau 
of 
Alcoholic 
Beverages 
and 
Lottery 
Operations 
and 
to 
return 
to 
the 
General 
Fund 
an 
amount 
substantially equal to 125<?-0 of the amount of state liquor tax 
collected 
in 
Ese--pEevieas 
fiscal 
year 
2002-03. 
With 
the 
exception of the discount agency liquor stores in Kittery and 
Calais, list prices must be uniform statewide. 
C. 
The commission shall add any cost to the State related 
to handling containers returned for refund pursuant to Title 
32, section l863-A to the established price without markup. 
Sec. 2. 28-A MRS A §1651, sub-§4, as enacted by PL 1987, c. 45, 
Pt. A, §4, is amended to read: 
4. 
Net revenue deposited to General Fund. 
The commission 
shall deposit all net revenue derived from the tax under this 
section to the credit of the General Fund; the Treasurer of State 
shall credit annually 10% of the net revenue received pursuant to 
this subsection to the Fund for a Healthy Maine established in 
Title 22, section 1511. 
Sec. 3. 28-A MRS A §1652, sub-§I, as repealed and replaced by 
PL 1987, c. 342, §116, is amended to read: 
1. 
Excise tax on malt liquor. 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 
;Sal!! 31. 25¢ per gallon on all malt 
liquor sold in the State. 
Sec. 4. 28-A MRSA §1652, sub-§l-A, as amended by PL 1993, c. 
462, §7, is further amended to read: 
I-A. 
Excise 
tax 
on 
low-alcohol 
spirits 
products 
and 
fortified wines. 
An excise tax is imposed on the privilege of 
manufacturing 
and 
selling 
low-alcohol 
spirits 
products 
and 
fortified 
wines 
in 
the 
State. 
The 
Maine 
manufacturer 
or 
importing wholesale licensee shall pay an excise tax of $± ~ 
per gallon on all low-alcohol spirits products and fortified 
wines manufactured in or imported into the State. 
Page I-LR0410 (l) 
Sec. 5. 28-A MRSA §1652. sub-§2, as amended by PL 1997, c. 
767, §4, is further amended to read: 
2. 
Excise tax on wine; 
hard cider. 
An 
excise tax is 
imposed on the privilege of manufacturing and selling wine in the 
State. 
The Maine manufacturer or importing wholesale licensee 
shall pay an excise tax of ~G¢ ~ 
per gallon on all wine other 
than sparkling wine manufactured in or imported into the State, 
$1 ~ 
per gallon on all sparkling wine manufactured in or 
imported into the State and 69¢ 31. 25¢ per ga1lon on a1l hard 
cider manufactured in or imported into the State. 
Sec. 6. 28-A MRSA §1652, sub-§3, as amended by PL 1997, c. 
373, §137, is further amended to read: 
3. 
General Fund. 
The bureau shall immediately deposit all 
money received under this section to be credited to the General 
Fund; 
the Treasurer of State shall credit 10% 
of the money 
received pursuant to this subsection to the Fund for a Healthy 
Maine established in Title 22, section 1511. 
Sec. 7. Effective date. 
This Act takes effect October 1, 2003. 
SUMMARY 
This bill increases the tax imposed on spirits, malt liquor, 
low-alcohol spirits, fortified wine and hard cider by 
25~o. 
Ten 
percent of the tax on those products is dedicated to the Fund for 
a Healthy Maine.