An Act To Establish an Opioid Addiction Prevenhdn and Rehabilitation Treatment Program Funded by a Tax hnposed upon the Sale of Opioids
Maine Legislature, Session 128, LD 1600
Committee Amendment CA_A_H388 (House)

COMMITTEE AMENDlv.lENT ,JJ" to H.P. 1103, L.D. 1600, Bill, "An Act To 
Establish an Opioid Addiction Prevenhdn and Rehabilitation Treatment Program Funded 
by a Tax hnposed upon the Sale of Opioids" 
Amend the bill by strildng out the title and substituting the following: 
'An Act To Fund Opioid Treatment by Establishing an Excise Tax on 
Manufacturers of Opioids' 
Amend the bill by striking out all of section 1. 
16· 
Amend the bill in section 2 in §4921 in subsection 1 by striking out all of paragraph F 
(page 1, lines 34 and 35 in L.D.) 
Amend the bill in section 2 in §4921 by striking out all of subsection 2 (page 2, lines 
to 4 in L.D.) and inserting the following: 
'2. Tax imposed; rate. An excise tax is imposed on the manufacture of opioids for 
distribution in this State. 
The tax is imposed on the manufacturers of the opioids 
distributed in the State at the rate of 0.1¢ per morphine milligram equivalent. The tax 
does not apply to opioids that are used for the purpose of medication-assisted treatment of 
substance use disorder.' 
Amend the bill in section 2 in §4921 in subsection 4 in the last 2 lines (page 2, lines 9 
and 10 in L.D.) by striking out the following: 
11the Opioid Addiction Prevention and 
Rehabilitation Program Fund established by Title 22. section 2354
and inserting the 
following: 'a special account to be used by the Department of Health and Human Services 
for the Opioid Health Home Program established in Public Law 2017, chapter 21 
Amend the bill in section 2 in §4921 by inserting at the end the following: 
'5. Rules. The State Tax Assessor may adopt rules to facilitate administration of this 
section including specifying the timing and procedures for paying the tax and requiring 
pharmacies or other persons in the State to provide information to the assessor identifying 
manufacturers of opioids distributed in the State and the volume of opioids distributed by 
COMMITTEE AMENDMENT 
ROFS 
COMMITIBE AMENDMENT "A" to H.P. 1103, L.D. 1600 
each manufacturer. Rules adopted under this subsection are routine technical rules under 
Title 5, chapter 375, subchapter 2-A. 
6. 
Identification of opioids used for medication-assisted treatment. 
By 
December 1, 2017 and annually thereafter, the Maine Board of Pharmacy shall identify 
opioids that are used in medication-assisted treatment and notify the State Tax Assessor 
of those opioids. 
Sec. 3. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for one Tax Examiner position and related costs to process 
and administer an excise tax on manufacturers of opioids. 
GENERAL FUND 
POSITIONS - LEGISLATNE COUNT 
Personal Services 
All Other 
GENERAL FUND TOT AL 
2017-18 
1.000 
$73,317 
$3,465 
$76,782 
2018-19 
1.000 
$75,516 
$3,465 
$78,981 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for programming costs to establish a new tax on 
manufacturers of opioids. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2017-18 
$100,000 
$100,000 
2017-18 
$176,782 
$176,782 
2018-19 
$0 
$0 
2018-19 
$78,981 
$78,981 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS) 
Office of Substance Abuse and Mental Health Services 0679 
5 
Initiative: Provides an allocation to the Opioid Health Home Program. 
COMMITTEE AMENDMENT 
1.R OF S COMMlTTEE AMENDMENT" A" to H.P. 1103, L.D. 1600 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
HEALTH AND HUMAN SERVICES, 
DEPARTMENT OF (FORMERLY BDS) 
DEPARTMENT TOTALS 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
SECTION TOTAL - ALL FUNDS 
SUMMARY 
2017-18 
$4,300,000 
$4,300,000 
2017-18 
$4,300,000 
$4,300,000 
2017-18 
$176,782 
$4,300,000 
$4,476,782 
2018-19 
$6,500,000 
$6,500,000 
2018-19 
$6,500,000 
$6,500,000 
2018-19 
$78,981 
$6,500,000 
$6,578,981 
This amendment provides that the tax on opioids that the bill proposes must be paid 
by manufacturers of opioids that are distributed in the State and changes the rate of tax to 
0.1 ¢ per morphine milligram equivalent. The amendment removes wholesalers from the 
provisions of the bill and a provision basing the tax on the first sale within the State. The 
amendment excludes from the tax opioids that are used in medication-assisted treatment 
of substance use disorder and directs the Maine Board of Pharmacy to provide a list of 
those medications to the State Tax Assessor annually. 
The amendment strikes from the bill the section establishing the Opioid Addiction 
Prevention and Rehabilitation Program and provides that revenue from the tax must be 
deposited in a special account to be used by the Department of Health and Human 
Services for the Opioid Health Home Program. 
The amendment authorizes the State Tax Assessor to adopt rules to facilitate 
administration of this tax including requiring pharmacies or other persons in the State to 
provide information identifying manufacturers of opioids distributed in the State and the 
volume of opioids distributed by each manufacturer. 
COMMITTEE AMENDMENT 
IROFS 
COMMITTEE AMENDMENT"~" to H.P. 1103, L.D. 1600 
The amendment also adds an appropriations and allocations section to provide 
funding necessary to carry out the purposes of the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/27/17 feac 
LD 1600 
LR 2346(02) 
An Act To Establish an Opioid Addiction Prevention and Rehabilitation Treatment Program Funded 
by a Tax Imposed upon the Sale of Opioids 
Fiscal Note for Bill as Amended by Committee Amendment fr' [ H- ~ :3gp:\ 
Net Cost (Savings) 
General Fund 
Appropriations/ AHocations 
General Fund 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Committee: Taxation 
') 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
$176,782 
$176,782 
$4,300,000 
$0 
$4,300,0QO 
FY 2018-19 
$78,981 
$78,981 
$6,500,000 
$0 
$6,500,000 
Projections 
FY 2019-20 
$81,247 
$81,247 
$6,500,000 
$0 
$6,500,000 
Projections 
FY 2020-21 
$83,580 
$83,580 
$6,500,000 
$0 
$6,500,000 
The bill includes General Fund appropriations of $176,782 in fiscal year 2017-18 and $78,981 in fiscal year 2018-19 
for one Tax Examiner position and related costs to process and administer an excise tax on manufacturers of opioids. 
The appropriation in fiscal year 2017-18 includes one-time funding of $100,000 for programming costs to establish 
the new tax within the tax system. 
The bill includes Other Special Revenue Funds allocations to the Department of Health and Human Services of 
$4,300,000 in fiscal year 2017-18 and $6,500,000 in fiscal year 2018-19 for the Opioid Health Home Program with 
funding coming from the revenue received from the excise tax on manufacturers of opioids. 
Additional costs to the Department of Professional and Financial Regulation, Maine Board of Pharmacy, to annually 
identify opiods used in medication-assisted treatment and to notify the State Tax Assessor can be absorbed within 
existing budgeted resources. 
LR2346(02) - Fiscal Note - Page 1 of 1