Bill > LD278

This bill modifies the definition of "tobacco products" in Maine's tax code by removing language that would tax products containing nicotine if those products do not actually contain tobacco. Specifically, the bill eliminates the current provision that allows taxation of products with either natural or artificial nicotine when those products do not derive from tobacco. The change means that nicotine-containing products without tobacco will no longer be subject to tobacco product taxes. However, the bill does not change the existing list of taxable tobacco products, which continues to include items like cigars, electronic smoking devices, snuff, and other tobacco-derived products. This modification effectively narrows the scope of what can be considered a taxable tobacco product, focusing specifically on items made from or derived from tobacco itself. The bill represents a technical adjustment to the tax code that could potentially reduce tax obligations for manufacturers and sellers of certain nicotine-containing products that do not contain tobacco.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=278&snum=132