9. Tobacco products. "Tobacco products" means cigars; cheroots; stogies; periques' periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff; snuff flour; cavendish; plug and twist tobacco; finecut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but shall does not include tobacco products which that are subject to the tax provided by chapter 703.

Sec. 5. 36 MRSA §4401, sub-§10, as enacted by PL 1985, c. 783, §16, is repealed.

Sec. 6. 36 MRSA §4401, sub-§11, as enacted by PL 1985, c. 783, §16, is amended to read:

11. Wholesale sales price. "Wholesale sales price" means the established price for which a manufacturer sells tobacco products to a distributor, exclusive of any discount or other reduction.

Sec. 7. 36 MRSA §4402, as amended by PL 2003, c. 439, §4, is repealed and the following enacted in its place:

§4402. Licenses

1.__Generally.__Every distributor shall obtain a license from the State Tax Assessor before engaging in business.__A retailer required to be licensed as a distributor pursuant to this chapter must also hold a current retail tobacco license issued under Title 22, section 1551-A.

2.__Applications; forms.__Every license application must be made on a form prescribed by the assessor and must state the name and address of the applicant, the address of the applicant's principal place of business and such other information as the assessor may require for the proper administration of this chapter.__ A person outside the State who ships or transports tobacco products to a retailer in this State must make application as a distributor and be granted by the assessor a license subject to all the provisions of this chapter and agree, upon applying for a license, to submit that person's books, accounts and records to examination by the bureau during reasonable business hours and to accept service of process by