An Act To Prevent and Treat Cancer in Maine by Providing a Source of Funding for a Compnhemive Cancer Prevention Program
Maine Legislature, Session 123, LD 2098
Committee: Taxation
Sponsors: STRANG BURGESS, BENOIT, CROCKETT, FINLEY, GILES, MILLER, MUSE, PATRICK, PERCY, PINGREE, SA VIELLO, TRINW ARD, BARTLETT, EDMONDS, MARRACHE, MITCHELL, NUTTING
Amends: 36 MRSA §4403, 36 MRSA §4403-A, 36 MRSA §4404

Legislative Document 
No. 2098 
H.P.1484 
House of Representatives, December 27, 2007 
An Act To Prevent and Treat Cancer in Maine by Providing a 
Source of Funding for a Compnhemive Cancer Prevention 
Program 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Reference to the Committee on Taxation suggested and ordered printed. 
77/~/J?7TI~ 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative STRANG BURGESS of Cumberland. 
Cosponsored by Senator BENOIT of Sagadahoc and Representatives: CROCKETT of 
Augusta, FINLEY of SkOWhegan, GILES of Belfast, MILLER of Somerville, MUSE of 
Fryeburg, PATRICK of Rumford, PERCY of Phippsburg, PINGREE of North Haven, 
SA VIELLO of Wilton, TRINW ARD of Waterville, Senators: BARTLETT of Cumberland, 
President EDMONDS of Cumberland, MARRACHE of Kennebec, MITCHELL of Kennebec, 
NUTTING of Androscoggin. 
Printed on recyded paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. I. 36 MRSA §4403, as amended by PL 2005, c. 627, §§8 and 9, is repealed. 
Sec. 2. 36 MRSA §4403-A is enacted to read: 
§4403. Tax on t~bacco products 
1. Rate of tax on tobacco products. Beginning September 1, 2008, a tax at the rate 
of $1 per ounce is imposed on: 
A. Smokeless tobacco, including chewing tobacco and snuff; 
B. Cigars; 
C. Pipe tobacco; and 
D. Other tobacco intended for smoking. 
2. Imposition. The tax is imposed at the time the distributor 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. 
3. Exclusion. The tax imposed on tobacco products does not apply to those products 
exported from this State or to any tobacco products that under laws of the United States 
may not be subject to taxation by this State. 
g 
Sec.3. 36 MRSA 14404, 2Dd~, as amended by PL 2007, c. 438, § 1 02, is further 
amended to read: 
The return must include further information as the assessor may prescribe and must 
show a credit for any tobacco products exempted as provided in section 44--W- 4403-A. 
Records must be maintained to substantiate the exemption. 
Tax previously paid on 
tobacco products that are returned to a manufacturer because the product has become 
unfit for use, sale or consumption may be taken as a credit on a subsequent return upon 
receipt ofthe credit notice from the original supplier. 
Sec. 4. 36 MRSA §4404, 3rd~, as enacted by PL 2005, c. 627, § 1 0, is amended 
to read: 
A person who is not a distributor licensed pursuant to this chapter who imports, 
receives or otherwise acquires tobacco products for use or consumption in the State from 
a person other than a licensed di~tributor shall file, on or before the last day of the month 
following each month in which tobacco products were acquired, a return on a form 
prescribed by the assessor together with payment of the tax imposed by this chapter at the 
rate provided in section 44GJ. 4403-A. The return must report the quantity of tobacco 
products imported, received or otherwise acquired from a person other than a licensed 
distributor or retailer during the previous calendar month and additional information the 
assessor may requIre. 
Page I -123LR3327(Ol)-1 
I 
Sec. 5. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS) 
Comprehensive Cancer Screening, Detection and Prevention Fund Z054 
Initiative: Provides funds to fund the comprehensive cancer screening, detection and 
prevention program. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2007-08 
$0 
$0 
2008-09 
$1,800,000 
$1,800,000 
Sec. 6. Effective date. Those sections of this Act that repeal the Maine Revised 
Statutes, Title 36, section 4403, enact section 4403-A and amend Title 36, section 4404 
take effect September 1, 2008. 
SUMMARY 
Public Law 2007, chapter 341 required the Department of Health and Human 
Services, Bureau of Health to implement a comprehensive cancer screening, detection 
and prevention program and provided a base appropriation of 5500 each fiscal year for 
the 2008-2009 biennium. 
This bill increases the tax on tobacco products, such as smokeless tobacco, cigars and 
pipe tobacco, to a flat rate of $1 per ounce beginning September 1, 2008 and appropriates 
an additional $1,800,000 in fiscal year 2008-09 to the comprehensive cancer screening, 
detection and prevention program.