An Act To Reclassify Certain Tobacco Products
Maine Legislature, Session 123, LD 1181
Committee: Taxation
Sponsors: BRAUTIGAM, BARTLETT, BARSTOW, HINCK, JACKSON, KOFFMAN, MARLEY, PINGREE, WATSON
Amends: 22 MRSA §1555-B, 36 MRSA §4361

Legislative Document 
No. 1181 
H.P.862 
House of Representatives, March 7, 2007 
An Act To Reclassify Certain Tobacco Products 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative BRAUTIGAM of Falmouth. 
Cosponsored by Senator BARTLETT of Cumberland and 
'I7J~ /17. 7J?d£~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: BARSTOW of Gorham, HINCK of Portland, JACKSON of Allagash, 
KOFFMAN of Bar Harbor, MARLEY of Portland, PINGREE of North Haven, WATSON of 
Bath. 
Prinwu on rt:l;Yc leu paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 22 MRSA §1555-B, sub-§12 is enacted to read: 
12. Notice for small cigars. The declaration of the classification "small cigars" for 
federal tax purposes must appear on the package of small cigars. 
Sec. 2. 36 MRSA §4361, sub-§l-A, as amended by PL 1997, c. 458, §I, is 
further amended to read: 
I-A. Cigarette. "Cigarette" means a cigarette, as defined in Section 5702 of the 
Gede-: ~ 
A. Any roll of tobacco wrapped in paper or in any substance not containing tobacco; 
or 
B. Any roll of tobacco wrapped in a substance containing tobacco and: 
( 1) Put up in a package that bears a product designation or tax classi fication 
specified in 27 Code of Federal Regulations, Part 40.215; 
(2) Having a typical cigarette size and shape, having a cellulose acetate or other 
cigarette-type integrated filter or put up in a traditional cigarette-type package 
that does not bear the notice requirements for little cigars under Title 22, section 
1555-B,subsection 12; or 
(3) 
Having a filler primarily consisting" of flue-cured, burley, oriental or 
unfermented tobaccos or having a filler material yielding the smoking 
characteristics of any of those tobaccos. 
Sec. 3. 36 MRS A §4361, sub-§4-B is enacted to read: 
4-B. Little cigars. "Little cigars" means any tobacco product consisting of a roll of 
tobacco wrapped in a substance containing tobacco and classified as a cigarette rather 
than as a cigar pursuant to section 440 I, subsection I-A, subparagraph (2). 
Sec. 4. 36 MRSA §4361, sub-§7-A is enacted to read: 
7-A. Substance containing tobacco. "Substance containing tobacco" means any 
reconstituted tobacco sheet or any other material, other than leaf tobacco, of which at 
least 2/3 by weight consists of tobacco leaf or other fibrous material from the plant 
Nicotiana tabacum or the plant Nicotiana rustica. 
Sec. S. 36 MRSA §4361, sub-§7-B is enacted to read: 
7-B. Substance not containing tobacco. "Substance not containing tobacco" means 
any paper or any other material of which less than 2/3 by weight consists of tobacco leaf 
or other fibrous material from the plant Nicotiana tabacum or the plant Nicotiana rustica. 
Sec. 6. 36 MRS A §4382-A is enacted to read: 
Page I - 123LRI824(OI)-1 
§4382-A. Revenue 
Revenue generated from the taxation of little cigars must be used to fund the State's 
health plan, pursuant to Title 2, section 103. The State Tax Assessor shall adopt rules to 
carry out the provisions of this section by January 1, 2008. Rules adopted pursuant to this 
section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A. 
Sec. 7. 36 MRS A §4401, sub-§l-A is enacted to read: 
I-A. Cigar. "Cigar" means a tobacco product that: 
A. Consists of a roll of tobacco wrapped in leaf tobacco; or 
B. Consists of a roll of tobacco that is not classifiable as a cigarette under section 
4361, subsection I-A. 
SUMMARY 
This bill clarifies the laws with respect to cigarettes and cigars, for tax and other 
purposes. The bill reclassifies certain tobacco products such as little cigars, which are, in 
content, design, size and shape, substantially similar to traditional cigarettes. The bill 
also directs the State Tax Assessor to adopt rules to carry out the provision of the Maine 
Revised Statutes, Title 36, section 4382-A, which is enacted in the bill.