An Act To Prevent Youth Tobacco Use
Maine Legislature, Session 126, LD 1326
Committee: Taxation
Sponsors: ROCHELO, GRATWICK, GOODALL, BEAUDOIN, BERRY, COTTA, DORNEY, GATTINE, GOODE, GRAHAM, GUERIN, HERBIG, HUBBELL, JACKSON, KESCHL, KNIGHT, MASTRACCIO, RYKERSON, SANBORN, THERIAULT, TIPPING-SPITZ, TREAT, VOLK, WELSH, WINCHENBACH, CRAVEN, JOHNSON, SAVIELLO, WOODBURY
Amends: 36 MRSA §4401, 36 MRSA §4403

Legislative Document 
No. 1326 
H.P. 950 
House of Representatives, April 3, 2013 
An Act To Prevent Youth Tobacco Use 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative ROCHELO of Biddeford. 
Cosponsored by Senator GRATWICK of Penobscot, Senator GOODALL of Sagadahoc and 
Representatives: BEAUDOIN of Biddeford, BERRY of Bowdoinham, COTTA of China, 
DORNEY of Norridgewock, GATTINE of Westbrook, GOODE of Bangor, GRAHAM of 
North Yarmouth, GUERIN of Glenburn, HERBIG of Belfast, HUBBELL of Bar Harbor, 
JACKSON of Oxford, KESCHL of Belgrade, KNIGHT of Livermore Falls, MASTRACCIO of 
Sanford, RYKERSON of Kittery, SANBORN of Gorham, THERIAULT of Madawaska, 
TIPPING-SPITZ of Orono, TREAT of Hallowell, VOLK of Scarborough, WELSH of 
Rockport, WINCHENBACH of Waldoboro, Senators: CRAVEN of Androscoggin, JOHNSON 
of Lincoln, SAVIELLO of Franklin, WOODBURY of Cumberland. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, tobacco use is the leading cause of preventable death in the United States 
and in the State; and 
Whereas, youth use rates for cigarettes have declined in the State since 2001, but 
youth use rates for noncigarette tobacco products have increased and adolescent 
smokeless tobacco users are more likely than nonusers to become adult cigarette smokers; 
and 
Whereas, excise taxes on tobacco products are currently applied unevenly across 
products, creating a market condition that creates lower relative prices for certain 
noncigarette tobacco products; and 
Whereas, increasing tobacco prices is one of the most effective ways to prevent and 
reduce tobacco use; and 
Whereas, it is imperative that this legislation take effect immediately to prevent the 
increase of tobacco use by the State's youth; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §4401, sub-§1-B is enacted to read: 
1-B.  Cigar.  "Cigar" means a tobacco product that consists of: 
A.  A roll of tobacco wrapped in leaf tobacco; or 
B.  A roll of tobacco wrapped in a substance other than leaf tobacco and that is not 
defined as a cigarette under section 4361, subsection 1-A or as a little cigar. 
Sec. 2.  36 MRSA §4401, sub-§§2-A and 2-B are enacted to read: 
2-A.  Little cigar.  "Little cigar" means a roll of tobacco wrapped in a reconstituted 
tobacco sheet or any other substance containing tobacco, other than leaf tobacco, that is 
not a cigarette as defined in section 4361, subsection 1-A and that: 
A.  Has a typical cigarette size and shape with a cellulose acetate or other cigarette-
type integrated filter; or 
B.  Is marketed in a traditional cigarette-type package or a package that bears a 
product designation or tax classification specified in 27 Code of Federal Regulations, 
Section 40.214(c) (2011). 
For purposes of this subsection, "leaf tobacco" means a section cut from a whole tobacco 
leaf that has not been processed further before use. 
2-B.  Loose tobacco.  "Loose tobacco" means any unwrapped tobacco sold or 
otherwise intended or expected to be smoked, including roll-your-own tobacco and pipe 
tobacco. 
Sec. 3.  36 MRSA §4401, sub-§§7-A and 7-B are enacted to read: 
7-A.  Single-unit tobacco product.  "Single-unit tobacco product" means a tobacco 
product other than cigarettes or cigars that is offered in discrete single-use tablets, 
lozenges, pouches, pills or other single-dose or single-use units or in packages of such 
single-use units. 
7-B.  Smokeless tobacco.  "Smokeless tobacco" means a tobacco product or product 
derived from tobacco not intended for smoking that is intended or expected to be used for 
oral consumption, including pulverized or shredded tobacco or a blend containing 
tobacco that is not a single-unit tobacco product.  "Smokeless tobacco" does not include a 
product that has been approved by the United States Food and Drug Administration for 
sale as a tobacco use cessation product or for other medical purposes and is being 
marketed and sold solely for that approved purpose. 
Sec. 4.  36 MRSA §4401, sub-§9, as amended by PL 2005, c. 627, §4, is further 
amended to read: 
9.  Tobacco products.  "Tobacco products" means products containing, made or 
derived from tobacco that are intended for human consumption by any means, or any 
components, parts or accessories of tobacco products, including, but not limited to, 
cigars; little cigars; cheroots; stogies; periques, granulated, plug cut, crimp cut, ready 
rubbed, and other smoking tobacco; snuff; snuff flour; cavendish; plug and twist tobacco; 
finecut and other chewing tobaccos; loose tobacco; shorts; and refuse scraps, clippings, 
cuttings and sweepings of tobacco; and other kinds and forms of tobacco, prepared in 
such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for 
chewing and smoking;, but does not include tobacco products that are subject to the tax 
provided by chapter 703 or products that have been approved by the United States Food 
and Drug Administration for sale as tobacco use cessation products or for other medical 
purposes and are being marketed and sold solely for that approved purpose. 
Sec. 5.  36 MRSA §4403, sub-§1, as repealed and replaced by PL 2009, c. 213, 
Pt. H, §1 and affected by §3, is repealed. 
Sec. 6.  36 MRSA §4403, sub-§2, as amended by PL 2005, c. 627, §8, is repealed. 
Sec. 7.  36 MRSA §4403, sub-§2-A is enacted to read: 
2-A.  Other tobacco.  Beginning October 1, 2013, a tax is imposed on tobacco 
products at a tax rate based on the wholesale sales price of the tobacco products that is 
equivalent to the rate of tax imposed on a pack of 20 cigarettes in chapter 703 expressed 
as a percentage of the average wholesale sales price of a pack of 20 cigarettes as 
determined by the State Tax Assessor or, if the following rate is higher, at the following 
rate: 
A.  On cigars with a retail price of less than $2.50 per cigar, the amount of the total 
tax on a pack of 20 cigarettes established by chapter 703 per package of 4 cigars, with 
a proportionate tax for any package or quantity of cigars consisting of fewer or more 
than 4 cigars; 
B.  On loose tobacco, the amount of the total tax on a pack of 20 cigarettes 
established by chapter 703 per 0.65 ounces; 
C.  On little cigars, the amount of the total tax per cigarette established by chapter 
per little cigar; and 
D.  On single-unit tobacco products, the amount of the total tax per cigarette 
established by chapter 703 per single-dose or single-use unit of the single-unit 
tobacco product. 
Sec. 8.  36 MRSA §4403, sub-§5 is enacted to read: 
5.  Equivalence with cigarette tax.  If the tax on cigarettes under chapter 703 is 
increased or decreased, the State Tax Assessor shall calculate a rate of tax on tobacco 
products under this section that is substantially equivalent to the new tax on 20 cigarettes. 
Sec. 9.  Appropriations and allocations.  The following appropriations and 
allocations are made. 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF 
Health - Bureau of  0143 
Initiative:  Provides funds for tobacco treatment counseling by a tobacco hotline. 
Sec. 10.  Effective date.  Those sections of this Act that repeal the Maine Revised 
Statutes, Title 36, section 4403, subsections 1 and 2 take effect October 1, 2013. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved, except as otherwise indicated. 
SUMMARY 
This bill requires that all tobacco products be taxed at rates equivalent to the current 
tax on cigarettes.  The bill provides an appropriations and allocations section to fund 
anticipated increased demand on the tobacco hotline for those people who are seeking to 
quit tobacco use. 
OTHER SPECIAL REVENUE FUNDS 
2013-14
2014-15
All Other 
$140,000
$140,000
OTHER SPECIAL REVENUE FUNDS TOTAL 
$140,000
$140,000