LD 505
pg. 4
Page 3 of 6 An Act To Promote Maine Farm and Dairy Products in Place of Soft Drinks in Publ... Page 5 of 6
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LR 845
Item 1

 
5.__Fruit or vegetable juice.__Any soft drink containing
more than 10% natural fruit juice or natural vegetable juice;

 
6.__Sales to another distributor, manufacturer or wholesale
dealer.__Syrups, simple syrups, powders or base products or
soft drinks sold by a distributor, manufacturer or wholesale
dealer to a distributor, manufacturer or wholesale dealer who
holds a license under section 4856 if the license number of
the distributor, manufacturer or wholesale dealer to whom the
soft drink is sold is clearly shown on the invoice for the
sale that is claimed to be exempt.__This exemption does not
apply to any sale to a retailer;

 
7.__Infant formula.__Any product, whether sold in liquid or
powder form, that is intended by its manufacturer for
consumption by infants and that is commonly referred to as
infant formula;

 
8.__Water.__Water to which no flavoring, whether artificial
or natural, has been added and which has not been artificially
carbonated;

 
9.__Dietary aids.__Any product, whether sold in liquid or
powder form that is intended by its manufacturer for use as a
dietary supplement or for weight reduction;

 
10.__Consumer mix.__Any powder or other base product that is
intended by its manufacturer to be sold and used for the
purpose of domestically mixing soft drinks by the ultimate
consumer; and

 
11.__Milk products.__Any product containing milk or milk
products.

 
§4854.__Reports

 
A distributor, manufacturer or wholesale dealer and any
retailer subject to the tax imposed by this chapter shall file
a monthly return with the assessor and pay the tax on or
before the 15th day of the month following the month in which
the sale or purchase was made.__The returns must be made on
forms prescribed by the assessor.__The return must contain any
information the assessor requires for the proper
administration of this chapter.__When a retailer is also
acting as a distributor or wholesale dealer, the duty to
report and pay the tax imposed by this chapter arises when the
property is transferred to a retail store for sale to the
ultimate consumer, as reflected by the records of the
taxpayer.

 
§4855.__Disposition of revenues; Health Promotion Fund


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