| | 2. Other tobacco. A tax is imposed on cigars, pipe tobacco | and other tobacco intended for smoking at the rate of 20% of the | wholesale sales price beginning October 1, 2005. |
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| | Sec. 9. 36 MRSA §4403, sub-§3, as amended by PL 2001, c. 382, §2, is | further amended to read: |
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| | 3. Imposition. The tax is imposed at the time the | distributor, retailer or unclassified importer brings or causes | to be brought into this State tobacco products that are for sale | to consumers or to retailers or for use or at the time tobacco | products are manufactured or fabricated in this State for sale in | this State. |
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| | Sec. 10. 36 MRSA §4404, as amended by PL 2001, c. 382, §3, is | further amended to read: |
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| §4404. Returns; payment of tax and penalty |
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| | Every distributor, retailer and unclassified importer subject | to the licensing requirement of section 4402 shall on or before | the last day of each month submit, on a form prescribed and | furnished by the State Tax Assessor, a report together with | payment of the tax due under this chapter stating the quantity | and the wholesale sale sales price of all tobacco products held, | purchased, manufactured, brought in or caused to be brought in | from outside the State or shipped or transported to retailers | within the State during the preceding calendar month. Every such | distributor, retailer and unclassified importer shall keep a | complete and accurate record at its principal place of business | to substantiate all receipts of tobacco products. |
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| | Such monthly reports must contain such further information as | the State Tax Assessor may prescribe and must show a credit for | any tobacco products exempted as provided in section 4403. | Records must be maintained to substantiate the exemption. | Tobacco products previously taxed that are returned to a | manufacturer because the product has become unfit for use, sale | or consumption may be taken as a credit on a subsequent return | upon receipt of the credit notice from the original supplier. |
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| | A person who is not a distributor licensed pursuant to this | chapter who imports, receives or otherwise acquires tobacco | products for use or consumption in the State from a person other | than a licensed distributor shall file, on or before the last day | of the month following each month in which tobacco products were | acquired, a return on a form prescribed by the assessor together | with payment of the tax imposed by this chapter at the rate | provided in section 4403. The return must report the quantity of | tobacco products imported, received or otherwise acquired from a |
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