An Act To Streamline the Liquor Licensing Reporting Procedure
Maine Legislature, Session 125, LD 1228
Committee: Veterans and Legal Affairs
Sponsors: O'BRIEN, BRYANT, CAREY, FITTS, HARVELL, RICHARDSON, RUSSELL, TIMBERLAKE, LANGLEY
Amends: 28-A MRSA §1364, 28-A MRSA §1405, 28-A MRSA §1651, 28-A MRSA §1652

Legislative Document 
No. 1228 
H.P. 919 
House of Representatives, March 22, 2011 
An Act To Streamline the Liquor Licensing Reporting Procedure 
Reference to the Committee on Veterans and Legal Affairs suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative O'BRIEN of Lincolnville. 
Cosponsored by Representatives: BRYANT of Windham, CAREY of Lewiston, FITTS of 
Pittsfield, HARVELL of Farmington, RICHARDSON of Warren, RUSSELL of Portland, 
TIMBERLAKE of Turner, Senator: LANGLEY of Hancock. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  28-A MRSA §1364, as amended by PL 1997, c. 373, §119, is further 
amended to read: 
§1364.  Invoices and reports 
1.  Furnish invoices.  All certificate of approval holders shall promptly file with the 
bureau a copy of every invoice sent to wholesale licensees and the original copy of the 
Maine purchase order.  The invoice must include the licensee's name and the purchase 
number. 
2.  File monthly reports.  All certificate of approval holders shall furnish a monthly 
report on or before the 10th 15th day of each calendar month in the form prescribed by 
the bureau. 
3.  Certification that excise tax paid.  No A certificate of approval holder may not 
ship or cause to be transported into the State any malt liquor or wine until the bureau has 
certified that:  
A.  The excise tax has been paid; or 
B.  The Maine wholesale licensee, to whom shipment is to be made, has filed a bond 
to guarantee payment of the excise tax as provided in section 1405. 
4.  Reports of low-alcohol spirits products.  Each certificate of approval holder that 
manufactures low-alcohol spirits products shall submit to the bureau, on or before the 
10th 15th day of each calendar month, a form specifying the number of gallons of low-
alcohol spirits product sold to wholesale licensees in the State with a copy of each invoice 
relating to each such sale. 
Sec. 2.  28-A MRSA §1405, sub-§3, ¶A, as enacted by PL 1987, c. 45, Pt. A, §4, 
is amended to read: 
A.  The wholesale licensee shall pay the excise tax and premium by the 10th 15th day 
of the calendar month following the month in which shipment occurs. 
Sec. 3.  28-A MRSA §1651, sub-§3-A is enacted to read: 
3-A.  In-state distillers.  The alcohol bureau shall establish a procedure to allow a 
distiller that is licensed as an in-state manufacturer to pay to the alcohol bureau the 
difference between the retail price of the manufacturer's product and the price that the 
state warehouse pays the manufacturer for the product rather than requiring the 
manufacturer to deliver the product to the warehouse and purchase it back for retail sale. 
Sec. 4.  28-A MRSA §1652, sub-§2-A, as enacted by PL 1987, c. 623, §17, is 
amended to read: 
2-A.  Payment due.  On the 10th 15th day of each month, every brewery and winery 
shall pay the excise taxes and premium due on malt liquor and wine which that that 
brewery or winery removed from areas required to be bonded by the Federal 
Government. 
SUMMARY 
This bill simplifies the process for reporting and payment of taxes on malt liquor and 
wine by requiring reports and payments for liquor excise taxes to be made at the same 
time as sales tax and permits a distiller that is an in-state manufacturer with a retail 
license to pay the alcohol bureau based upon the difference between the retail price of the 
manufacturer's product and the price that the alcohol bureau pays the manufacturer for the 
product rather than requiring the manufacturer to deliver the product to the state 
warehouse and purchase it back for retail sale.