Bill > LD1855

This bill introduces a new excise tax specifically for spirits-based cocktails, which are defined as alcoholic beverages containing spirits with no more than 12% alcohol by volume. The bill establishes a 60¢ per gallon tax on these beverages, to be paid by in-state manufacturers or importing wholesale licensees. The legislation amends existing Maine alcohol tax laws to incorporate this new category of beverage, updating various sections of the state's alcohol regulations to include "spirits-based cocktails" alongside existing categories like malt liquor and wine. The bill provides details about tax payment procedures, including monthly reporting requirements and potential exemptions for out-of-state sales. Additionally, the legislation outlines provisions for tax credits and refunds related to spirits-based cocktails, such as allowances for destroyed inventory or sales to specific entities like the U.S. government, ship chandlers, and airlines. By creating this new tax classification, the bill aims to bring spirits-based cocktails into a standardized tax framework consistent with other alcoholic beverages in the state.

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https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1855&snum=132