An Act To Continue Maine's Leadership in Covering the Uninsured
Maine Legislature, Session 123, LD 2247
Committee Amendment CA_A-HA_C_H1014 (House)
Amends: 28-A MRSA §1652, 36 MRSA §4401, 36 MRSA §4403, 36 MRSA §4404-D

HOUSE AMENDMENT ,,6 to COMMITTEE AMENDMENT "A" to H.P. 1608, 
L.D. 2247, Bill, "An Act To Continue Maine's Leadership in Covering the Uninsured" 
Amend the amendment in Part E, section 3 in §6915 in the first paragraph in the 3rd 
line (page 2, line 39 in amendment) by inserting after the following: "individuals," the 
following: 'revenues transferred pursuant to Title 28-A, chapter 65 and Title 36, chapters 
and 720,' 
Amend the amendment in Part E, section 3 in §69l5 in the first paragraph in the 7th 
line (page 3, line 2 in amendment) by striking out the following: "20%" and inserting the 
following: '17.6%' 
Amend the amendment in Part E, section 3 in §6915 in the first paragraph in the 7th 
line (page 3, line 2 in amendment) by inserting after the following: "from" the following: 
'revenues transferred pursuant to Title 28-A, chapter 65 and Title 36, chapters 704 and 
720,' 
Amend the amendment on page 3 by inserting after Part E, section 14 the following: 
'Sec. E-15. Transfers to Dirigo Health Enterprise Fund in fiscal year 
2008-09. 
Notwithstanding the Maine Revised Statutes, Title 28-A, section 1652, 
subsection 5; Title 36, section 4853; and Title 36, section 4404-D, the total fiscal year-to-
date budget projection excludes any period in fiscal year 2008-09 prior to the effective 
date of this Part. 
Amend the bill in Part E by striking out all of section 16.' 
Amend the amendment by striking out all of Part F and inserting the following: 
'PARTF 
Sec. F-l. 28-A MRSA §1652, sub-§l, as repealed and replaced by PL 1987, c. 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 25¢ per gallon on all malt liquor sold in the 
HOUSE AMENDMENT 
'f':. 
't. '7" 
i\ ~;, 
'f'" ~. 
HOUSE AMENDMENT 0' to COMMITTEE AMENDMENT "A" to H.P. 1608, L.D. 2247 
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. F-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repealed and the following enacted in its place: 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. An excise tax is imposed on the privilege of 
manufacturing and seIling 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 sparking 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. F-3. 28-A MRSA §1652, sub-§5 is enacted to read: 
5. Tax credited to Dirigo Health Enterprise Fund. 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. F-4. Effective date. This Part takes effect August 1,2008. 
PARTG 
Sec. G-l. 36 MRSA c. 720 is enacted to read: 
CHAPTER 720 
SOFT DRINK AND SYRUP TAX 
§4851. Definitions 
As used in this chapter, unless the context otherwise indicates, the following terms 
have the following meanings. 
HOUSE AMENDMENT 
-'<''I ., 
HOUSE AMENDMENT -0 to COMMITTEE AMENDMENT "A" to H.P. 1608, L.D. 2247 
1. 
Bottle. "Bottle" means any closed or sealed glass, metal, paper or plastic 
container or any other type of container regardless of the size or shape of the container. 
2. Bottled soft drink. "Bottled soft drink" means any ready-to-consume soft drink 
contained in a bottle. 
3. Distributor, manufacturer or wholesale dealer. "Distributor, manufacturer or 
wholesale dealer" means any person who receives, stores, manufactures, bottles or sells 
bottled soft drinks, syrup, simple syrup or powder or base products for mixing, 
compounding or making soft drinks for sale to retailers or other manufacturers, wholesale 
dealers or distributors for resale purposes. 
4. Milk. "Milk" means natural liquid milk regardless of animal source or butterfat 
content; natural milk concentrate, whether or not reconstituted, regardless of animal 
source or butterfat content; or dehydrated natural milk, whether or not reconstituted. 
5. Natural fruit juice. "Natural fruit juice" means the original liquid resulting from 
the pressing of fruit, the liquid resulting from the reconstitution of fruit juice concentrate 
or the liquid resulting from the restoration of water to dehydrated fruit juice. 
6. Natural vegetable juice. "Natural vegetable juice" means the original liquid 
resulting from the pressing of vegetables, the liquid resulting from the reconstitution of 
vegetable juice concentrate or the liquid resulting from the restoration of water to 
dehydrated vegetable juice. 
7. Nonalcoholic beverage. 
"Nonalcoholic beverage" means any beverage not 
subject to tax under Title 28-A, Part 4. 
8. Place of business. "Place of business" means any place where soft drinks, syrups, 
simple syrups or powder or base products are manufactured or any place where bottled 
soft drinks, syrup, simple syrup, powder or base product or any other item taxed under 
this chapter is received. 
9. Powder or base product. "Powder or base product" means a solid mixture of 
basic ingredients used in making, mixing or compounding soft drinks by mixing the 
powder or other base with water, ice, syrup, simple syrup, fruits, vegetables, fruit juice, 
vegetable juice or any other product suitable to make a soft drink. 
10. Retailer. "Retailer" means any person, other than a distributor, manufacturer or 
wholesale dealer, who receives. stores, mixes, compounds or manufactures any soft drink 
and sells or otherwise dispenses the soft drink to the ultimate consumer. 
11. Sale. "Sale" means the transfer of title or possession for a valuable consideration 
of tangible personal property regardless of the manner by which the transfer is 
accomplished. 
12. Simple syrup. "Simple syrup" means a mixture of sugar and water. 
13. Soft drink. "Soft drink" means any nonalcoholic beverage, whether naturally or 
artificially flavored, whether carbonated or noncarbonated, sold for human consumption, 
including, but not limited to, soda water, cola and other flavored drinks, any fruit or 
vegetable drink containing 10% or less of natural fruit juice or natural vegetable juice and 
all other drinks and beverages commonly referred to as soft drinks, but not including 
coffee or tea unless the coffee or tea is bottled as a liquid for sale. 
HOUSE AMENDMENT 
~~,. 
HOUSE AMENDMENT "t" to COMMITTEE AMENDMENT "A" to H.P. 1608, L.D. 2247 
14. Syrup. "Syrup" means the liquid mixture of basic ingredients used in making, 
mixing or compounding soft drinks by mixing the syrup with water, simple syrup, ice, 
fruits, vegetables, fruit juice, vegetable juice or any other product suitable to make a soft 
drink. 
§4852. Tax rate 
1. Tax imposed. There is imposed a tax on every distributor, manufacturer or 
wholesale dealer to be calculated as follows: 
A. Four dollars per gallon of syrup or simple syrup sold or offered for sale; 
B. Forty-two cents per gallon of bottled soft drinks sold or offered for sale; and 
C. When a package or container of powder or base product is sold or offered for sale 
in the State, the tax on the sale of each package or container is equal to 42¢ for each 
gallon of soft drink that may be produced from each package or container by 
following the manufacturer's instructions. This tax applies when the powder or base 
product is sold to a retailer for sale to the ultimate consumer after the soft drink is 
produced by the retailer. 
2. Purchase from unlicensed seller. A retailer who purchases bottled soft drinks, 
syrup, simple syrup or powder or base product from an unlicensed distributor, 
manufacturer or wholesale dealer is liable for the tax imposed in subsection 1. 
§4853. Tax credited to Dirigo Health enterprise Fund 
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 chapter. 
§4854. Exemptions 
The following are exempt from the tax imposed by section 4852: 
1. Sales to Federal Government. Syrups, simple syrups, powder or base products 
or soft drinks sold to the Federal Government; 
2. Products exported from State. Syrups, simple syrups, powder or base products 
or soft drinks exported from the State by a distributor, manufacturer or wholesale dealer; 
3. Coffee or tea base. Any powder or base product used in preparing coffee or tea; 
4. Juice or vegetable concentrate. Any frozen, freeze-dried or other concentrate to 
which only water is added to produce a nonalcoholic beverage containing more than 10% 
natural fruit juice or natural vegetable juice; 
5. Fruit or vegetable juice. Any nonalcoholic beverage containing more than 10% 
natural fruit juice or natural vegetable juice; 
6. Sales to another distributor, manufacturer or wholesale dealer. 
Syrups, 
simple syrups, powders or base products or soft drinks sold by a distributor, manufacturer 
or wholesale dealer to a distributor, manufacturer or wholesale dealer who holds a license 
under section 4856 if the license number of the distributor, manufacturer or wholesale 
dealer to whom the syrups, simple syrups, powder or base products or soft drinks are sold 
HOUSE AMENDMENT 
"' 
~ 
',r" 
.'~ . :.~ t.,.,--,,'" 
r~~ 
HOUSE AMENDMENT"~ to COMMITTEE AMENDMENT "A" to H.P. 1608, L.D. 2247 
is clearly shown on the invoice for the sale that is claimed to be exempt. This exemption 
does not apply to any sale to a retailer; 
7. Infant formula. Any product, whether sold in liquid or powder form, that is 
intended by its manufacturer for consumption by infants and that is commonly referred to 
as infant formula; 
8. Water. Water to which no flavoring, whether artificial or natural, has been added 
and that has not been artificially carbonated; 
9. Dietary aids. Any product, whether sold in liquid or powder form, that is 
intended by its manufacturer for use as a dietary supplement or for weight reduction; 
10. 
Consumer mix. 
Any powder or base product that is intended by its 
manufacturer to be sold and used for the purpose of domestically mixing soft drinks by 
the ultimate consumer; and 
11. Milk products. Any product containing milk or milk products. 
§4855. Reports 
A distributor. manufacturer or wholesale dealer and any retailer subject to the tax 
imposed by this chapter shall file a monthly return with the assessor and pay the tax on or 
before the 15th day of the month following the month in which the sale or purchase was 
made. The return must be made on a form prescribed by the assessor. The return must 
contain any information the assessor requires for the proper administration of this 
chapter. When a retailer is also acting as a distributor. manufacturer or wholesale dealer. 
the duty to report and pay the tax imposed by this chapter arises when the property is 
transferred to a retail store for sale to the ultimate consumer, as reflected by the records of 
the taxpayer. 
§4856. Licenses 
1. Distributor, manufacturer or wholesale dealer. Any distributor. manufacturer 
or wholesale dealer who sells or offers for sale to retailers within the State syrups, simple 
syrups. powder or base products or soft drinks shall obtain from the bureau a license for 
the privilege of conducting such business within the State. 
2. Retailer. Any retailer who purchases syrups, simple syrups, powder or base 
products or soft drinks from a distributor. manufacturer or wholesale dealer not licensed 
under subsection 1 shall obtain a license from the bureau for the privilege of conducting 
such business. 
3. Location; display. Any person required to obtain a license under this section 
shall obtain a license for each place of business owned or operated by that person. The 
license must be conspicuously displayed at the place of business for which it was issued. 
§4857. Penalties 
1. Failure to file, pay. A person required to file a return and pay tax under this 
chapter is subject to the same penalties as for failure to file and pay sales tax under Part 3. 
HOUSE AMENDMENT 
~fQ. 
". 
HOUSE AMENDMENT .. 6-to COMMITTEE AMENDMENT "A" to H.P.1608, L.D. 2247 
2. Failure to obtain license. A person required to obtain a license under section 
4856 who fails to do so is subject to the same penalties as for failure to register as a 
retailer under section 1754-B. 
§4858. Rules 
The assessor may adopt rules under the Maine Administrative Procedure Act to 
provide for the administration of this chapter. These rules may provide for a fee to cover 
the cost of issuing licenses required under section 4856. Rules adopted pursuant to this 
section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A. 
Sec. G-2. Effective date. This Part takes effect August 1,2008. 
PARTH 
Sec. H-l. 36 MRSA §4401, sub-§2-A is enacted to read: 
2-A. Little cif:ar. "Little cigar" means a small cigar, pursuant to Section 5701 of the 
Code, weighing not more than 3 pounds per thousand. 
Sec. H-2. 36 MRSA §4401, sub-§6-A is enacted to read: 
6-A. Roll-your-own tobacco. "Roll-your-own tobacco" means tobacco suitable for 
making cigarettes as defined in Section 5702 of the Code. 
Sec. H-3. 36 MRSA §4403, sub-§l, as amended by PL 2005, c. 627, §8, is 
further amended to read: 
1. 
Smokeless tobacco. A tax is imposed on all smokeless tobacco, including 
chewing tobacco and snuff, at the rate of 78% of the wholesale sales price beginning 
October 1,2005 $2.02 per ounce, with a minimum tax of $2.02 per package. 
Sec. H-4. 36 MRSA §4403, sub-§2, as amended by PL 2005, c. 627, §8, is 
further amended to read: 
2. Other tobacco. A tax is imposed on cigars, pipe tobacco and other tobacco 
intended for smoking. other than little cigars and roll-your-own tobacco, at the rate of 
~ 
25% of the wholesale sales price begiRning October 1,2005. 
Sec. H-S. 36 MRSA §4403, sub-§2-A is enacted to read: 
2-A. Little cif:ars and roll-your-own tobacco. A tax is imposed on little cigars at 
the rate of 100 mills per little cigar and on roll-your-own tobacco at the rate of 100 mills 
per 0.036 ounce. 
Sec. H-6. 36 MRSA §4404-D is enacted to read: 
§4404-D. Tax credited to Dirigo Health Enterprise Fund 
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 69 I 5 
the amount of tax collected pursuant to this chapter 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 imposed by this chapter that was in effect on July 1, 2008. For purposes of 
HOUSE AMENDMENT 
~~~. 
HOUSE AMENDMENT '~to COMMITTEE AMENDMENT "A" to H.P. 1608, L.D. 2247 
this section, "budget projection" means 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 chapter, as determined on a monthly basis by the 
assessor. 
Sec. H-7. Effective date. This Part takes effect August 1,2008. 
PART I 
Sec. 1-1. 
Transfer of funds; Dirigo Health. Notwithstanding any other 
provision of law, the State Controller shall transfer $3,400,000 in fiscal year 2008-09 
from the Fund for a Healthy Maine to the Dirigo Health Enterprise Fund no later than 
June 30,2009. 
PARTJ 
Sec. J-l. Report regarding Fund for a Healthy Maine. The Joint Standing 
Committee on Health and Human Services shall meet to consider the structure, 
accountability and appropriate level of legislative and independent oversight of the Fund 
for a Healthy Maine, established in the Maine Revised Statutes, Title 22, section 1511. 
The committee shall report back to the Joint Standing Committee on Appropriations and 
Financial Affairs by October 1, 2008 with recommendations, including necessary 
implementing legislation, for the structure, accountability and appropriate level and type 
of oversight of the Fund for a Healthy Maine. 
The joint standing committee of the Legislature having jurisdiction over health and 
human services matters may submit a bill to the First Regular Session of the 124th 
Legislature implementing the provisions of the report. 
PARTK 
Sec. K-l. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
Initiative: Provides funds for the administrative costs associated with establishing a soft 
drink tax and changing the taxation of certain tobacco products, including funds for one 
Accounting Associate II position. 
GENERAL FUND 
2007-08 
2008-09 
POSITIONS - LEGISLATIVE COUNT 
0.000 
1.000 
Personal Services 
$0 
$54,443 
All Other 
$0 
$150,558 
GENERAL FUND TOTAL 
$0 
$205,001 
HOUSE AMENDMENT 
~d.fQ. 
HOUSE AMENDMENT "Vto COMMITTEE AMENDMENT "A" to H.P. 1608, L.D. 2247 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
2007-08 
2008-09 
GENERAL FUND 
$0 
$205,001 
DEPARTMENT TOTAL-ALL FUNDS 
$0 
$205,001 
DIRIGO HEALTH 
Dirigo Health Fund 0988 
Initiative: Deallocates funds for Dirigo Health costs that were funded by the savings 
offset payment. 
DIRIGO HEALTH FUND 
All Other 
DIRIGO HEAL TH FUND TOTAL 
Dirigo Health Fund 0988 
2007-08 
2008-09 
$0 
($32,900,000) 
$0 
($32,900,000) 
Initiative: Allocates Dirigo Health funds from a health access surcharge of 1.8% on all 
paid claims. 
DIRIGO HEALTH FUND 
2007-08 
2008-09 
All Other 
$0 
$33,000,000 
DllUGO HEALTH FUND TOTAL 
$0 
$33,000,000 
Dirigo Health Fund 0988 
Initiative: Allocates funds transferred from the Fund for a Healthy Maine. 
DIRIGO HEALTH FUND 
2007-08 
2008-09 
All Other 
$0 
$3,400,000 
DIRIGO HEALTH FUND TOTAL 
$0 
$3,400,000 
Dirigo Health Fund 0988 
HOUSE AMENDMENT 
HOUSE AMENDMENT "V'to COMMITTEE AMENDMENT "A" to H.P. 1608, L.n. 2247 
Initiative: Allocates funds from the tobacco products tax changes related to smokeless 
tobacco. 
DIRIGO HEALTH FUND 
All Other 
DIRIGO HEALTH FUND TOTAL 
Dirigo Health Fund 0988 
2007-08 
$0 
$0 
2008-09 
$1,696,780 
$1,696,780 
Initiative: Allocates funds from the tobacco products tax changes related to little cigars 
and roll-your-own tobacco. 
DIRIGO HEALTH FUND 
All Other 
DIRIGO HEALTH FUND TOTAL 
Dirigo Health Fund 0988 
2007-08 
$0 
$0 
2008-09 
$3,094,423 
$3,094,423 
Initiative: Allocates funds from revenue generated from the new tax on soft drinks. 
DIRIGO HEALTH FUND 
All Other 
DIRIGO HEALTH FUND TOTAL 
Dirigo Health Fund 0988 
2007-08 
$0 
$0 
2008-09 
$9,200,000 
$9,200,000 
Initiative: Allocates funds from the revenue generated from the increased excise tax on 
malt beverages and wine. 
DIRIGO HEALTH FUND 
All Other 
DIRIGO HEALTH FUND TOTAL 
Dirigo Health Fund 0988 
2007-08 
$0 
$0 
2008-09 
$7,499,937 
$7,499,937 
Initiative: Allocates funds from increasing the other tobacco products tax from 20% to 
25% of the wholesale sales price. 
HOUSE AMENDMENT 
HOUSE AMENDMENT ,.vto COMMITTEE AMENDMENT "A" to H.P.1608, L.D. 2247 
DIRIGO HEALTH FUND 
All Other 
DllUGOHEALTHFUNDTOTAL 
DIRIGO HEALTH 
DEPARTMENT TOTALS 
DIRIGO HEALTH FUND 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
DIRIGO HEALTH FUND 
2007-08 
$0 
$0 
2007-08 
$0 
$0 
2007-08 
$0 
$0 
2008-09 
$263,937 
$263,937 
2008-09 
$25,255,077 
$25,255,077 
2008-09 
$205,001 
$25,255,077 
SECTION TOTAL - ALL FUNDS 
$0 
$25,460,078 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment makes the following changes. 
It reduces the percentage of revenue that must be transferred from the Dirigo Health 
Enterprise Fund to the Maine Individual Reinsurance Association from 20% to 17.6%. 
The intended effect of this reduction is to reduce the amount in the Reserve Association 
Reserve by approximately $3,400,000. 
Part F increases the excise tax on malt beverages, except for manufacturers of less 
than 100,000 barrels annually, from 25 cents per gallon to 54 cents per gallon. Part F also 
increases, except for manufacturers of less than 20,000 gallons annually, the excise tax on 
wine manufactured or distributed in this State from 30 cents per gallon to 65 cents per 
gallon. 
1 
Part G imposes a new tax on syrup used to make soft drinks at the rate of $4 per 
gallon of syrup and 42 cents per gallon of bottled soft drinks and soft drinks produced 
using powder. 
Part H changes the rate of taxation for tobacco products as follows: 
HOUSE AMENDMENT 
".c\CO 
HOUSE AMENDMENT ,v. to COMMITTEE AMENDMENT "A" to H.P. 1608, L.n. 2247 
1. The rate of tax on tobacco products intended for smoking, except for cigarettes, 
little cigars and roll-your-own tobacco, is increased from 20% of the wholesale price to 
25% of the wholesale price; 
2. The tax on little cigars and roll-your-own tobacco is taxed at a rate equivalent to a 
tax on cigarettes of $2.00 per pack; and 
3. The tax on smokeless tobacco is changed from an ad valorem rate of 78% of the 
wholesale price to a weight-based tax of $2.02 per ounce, with a minimum tax of $2.02 
per package. 
Part I transfers $3,400,000 from the Fund for a Healthy Maine to the Dirigo Health 
Enterprise Fund. 
Part J requires the Joint Standing Committee on Health and Human Services to meet 
and consider the structure, accountability and appropriate level of legislative and 
independent oversight of the Fund for a Healthy Maine and submit a report to the Joint 
Standing Committee on Appropriations and Financial Affairs. This Part also allows a bill 
to be submitted to the 124th Legislature regarding the findings of the Joint Standing 
Committee on Health and Human Services. 
Part K adds an appropriations and allocations section. 
SPONSORED BY: ~ 
6td,~k_---= __ --"'"-
(RepresentatiV~GAM) ~ 
TOWN: Falmouth 
FISCAL ;\OTE REQLlRED 
(See attached) 
. 
HOUSE AMENDMENT 
Revised: 0411 5/08 
;t;:?aC!. 
LD 2247 
LR 3143(12) 
An Act To Continue Maine's Leadership in Covering the Uninsured 
Fiscal Note for House Amendment"~ to Committee Amendment "A" 
Sponsor: Rep. Brautigam of Falmouth 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
2007-08 
2008-09 
2009-10 
Net Cost (Savings) 
General Fund 
$0 
$376,395 
$190,341 
Fund for a Healthy Maine 
$0 
$3,400,000 
$0 
Appropriations/Allocations 
General Fund 
$0 
$161,144 
$65,134 
Dirigo Health Fund 
$0 
($3,181,740) 
($3,063,873) 
Revenue 
General Fund 
$0 
($215,251) 
($125,207) 
Other Special Revenue Funds 
$0 
($11,568) 
($6,868) 
Dirigo Health Fund 
$0 
($6,581,740) 
($3,063,873) 
Transfers 
Fund for a Healthy Maine 
$0 
($3,400,000) 
$0 
Dirigo Health Fund 
$0 
$3,400,000 
$0 
Fiscal Detail and Notes 
Projections 
2010-11 
$180,307 
$(' 
$68,023 
($2,696,239) 
($112,284) 
($6,159) 
($2,696,240) 
$0 
$0 
The fiscal note reflects the incremental difference between the amendment and Committee Amendment "A". 
This amendment eliminates the proposed increases in the cigarette tax and other tobacco products tax, which reduces 
General Fund revenue by $904,254 in fiscal year 2008-09 and reduces revenue for the Dirigo Health Fund by 
$28,502,356 in fiscal year 2008-09. It also eliminates the General Fund appropriation of$43,857 in fiscal year 2008-
for Maine Revenue Services. 
The changes to other tobacco products taxes will increase revenue in the Dirigo Health Fund by $5,220,679 in fiscal 
year 2008-09 and increase General Fund revenue by $247,721 in fiscal year 2008-09. 
LR3143(12) - Fiscal Note - Page I of2 
.. 
The increase in the excise tax on beer and wine will increase revenue in the Dirigo Health Fund by $7,499,937 in 
fiscal year 2008-09 and increase General Fund revenue by $441,281 in fiscal year 2008-09. 
The soft drink tax will increase revenue in the Dirigo Health Fund by $9,200,000 in fiscal year 2008-09. 
The amendment's revenue changes would also reduce the contribution Dirigo Health would make to the Maine 
Individual Reinsurance Association beginning July 1, 2009. 
This amendment includes a General Fund appropriation of $205,001 in fiscal year 2008-09 for Maine Revenue 
Services' administrative costs. 
The amendment also transfers $3,400,000 in fiscal year 2008-09 from the Fund for a Healthy Maine to the Dirigo 
Health Enterprise Fund no later than June 30,2009. 
Dirigo Health Fund Summary 
Reven ue\Transfers Changes: 
Elimination of the savings offset payment 
Paid claims surcharge 
Tobacco product taxes 
Soft drink tax 
Exc ise tax on beer and wine 
Transfer from Fund for a Healthy Maine 
Revenue Changes 
Allocation Changes: 
Payment to reinsurance program 
Elimination of the savings offset payment 
Allocation for Paid claims surcharge 
Allocation for tobacco product taxes 
Allocation for soft drink tax 
Allocation for excise tax on beer and wine 
Transfer from Fund for a Healthy Maine 
A 1 location Changes 
2008-09 
($32,900,000) 
$33,000,000 
$5,220,679 
$9,200,000 
$7,499,937 
$3,400,000 
$25,420,616 
$0 
($32,900,000) 
$33,000,000 
$5,220,679 
$9,200,000 
$7,499,937 
$3,400,000 
$25,420,616 
LR3143(12) - Fiscal Note - Page 2 of2 
Projections 
Projections 
2009-10 
2010-11 
($32,800,000) 
($32,800,000) 
$37,080,000 
$38,192,400 
$5,979,259 
$6,163,210 
$11,649,500 
$11,859,191 
$8,181,749 
$8,181,749 
$0 
$0 
$30,090,508 
$31,596,550 
$11,068,729 
$11,333,793 
($32,800,000) 
($32,800,000) 
$30,553,920 
$31,470,538 
$4,926,909 
$5,078,485 
$9,599,188 
$9,771,973 
$6,741,761 
$6,741,761 
$0 
$0 
$30,090,508 
$31,596,550