An Act To Establish an Opioid Addiction Prevention and Rehabilitation Treatment Program Funded by a Tax Imposed upon the Sale of Opioids (AFTER DEADLINE)
Maine Legislature, Session 128, LD 1600
Committee: Taxation
Sponsors: O'NEIL, BELLOWS, GATTINE, GROHMAN, POULIOT, STANLEY, TIPPING, WARREN, DIAMOND
Amends: 22 MRSA §2354

Legislative Document
No. 1600
H.P. 1103
House of Representatives, May 11, 2017
An Act To Establish an Opioid Addiction Prevention and 
Rehabilitation Treatment Program Funded by a Tax Imposed upon 
the Sale of Opioids
(AFTER DEADLINE)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative O'NEIL of Saco.
Cosponsored by Senator BELLOWS of Kennebec and
Representatives: GATTINE of Westbrook, GROHMAN of Biddeford, McCREIGHT of 
Harpswell, POULIOT of Augusta, STANLEY of Medway, TIPPING of Orono, WARREN of 
Hallowell, Senator: DIAMOND of Cumberland.
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  22 MRSA §2354 is enacted to read: 
§2354.  Opioid Addiction Prevention and Rehabilitation Program 
1.  Program establishment.  The Opioid Addiction Prevention and Rehabilitation 
Program, referred to in this section as "the program," is established in the department to 
provide resources for opioid addiction prevention and rehabilitation services such as 
public awareness programs and education within public school systems; research on the 
analgesic and addictive properties of opioids and the causes of opioid abuse for persons 
dependent on opioids; and the contracting of public and private addiction treatment 
facilities that have been properly accredited as determined by the department by rule. 
2.  Fund establishment.  The Opioid Addiction Prevention and Rehabilitation 
Program Fund is established to implement the program.  The fund is funded from the tax 
on opioids collected pursuant to Title 36, section 4921 and from other funds accepted by 
the commissioner or allocated or appropriated by the Legislature.  All revenue deposited 
into the fund must be allocated by the department based on demonstrated need. 
3.  Rules.  The department shall adopt routine technical rules pursuant to Title 5, 
chapter 375, subchapter 2-A to implement the provisions of this section. 
Sec. 2.  36 MRSA c. 723 is enacted to read: 
CHAPTER 723 
TAX ON OPIOIDS 
§4921.  Opioid tax 
1.  Definitions.  As used in this chapter, unless the context otherwise indicates, the 
following terms have the following meanings. 
A.  "Active opioid ingredient" means the part of a product that is an opioid. 
B.  "Distribution" means the sale of opioids in the State. 
C.  "Manufacturer" means a person that makes opioids. 
D.  "Opiate" means the dried, condensed juice of a poppy, Papaver somniferum, that 
has a narcotic, soporific, analgesic and astringent effect. 
E.  "Opioid" means: 
(1)  An opiate; 
(2)  A synthetic or semisynthetic narcotic that has effects similar to natural opium 
alkaloids but is not derived from opium; or 
(3)  A derivative of an opioid described in subparagraph (1) or (2). 
F.  "Wholesaler" means a person that distributes opioids to a buyer whose intention is 
to resell the opioids. 
2.  Tax rate.  An excise tax is imposed upon the distribution of opioids by a person, 
including, but not limited to, a manufacturer or wholesaler, that makes the first sale of 
opioids in the State, if the distribution is for the purpose of resale, at the rate of 1¢ per 
milligram of active opioid ingredient. 
3.  Exemptions.  A person that the State is prohibited from taxing under the United 
States Constitution or laws of the United States or under the Constitution of Maine is 
exempt from the taxes imposed under this section. 
4.  Revenue.  All taxes, interest, penalties and other amounts collected from the tax 
imposed under this section must be deposited into the Opioid Addiction Prevention and 
Rehabilitation Program Fund established by Title 22, section 2354. 
SUMMARY 
This bill establishes the Opioid Addiction Prevention and Rehabilitation Program, to 
be funded by revenue generated by a tax imposed on the sale and distribution of products 
that contain opioids at the rate of 1¢ per milligram of active opioid ingredient.