An Act To Exempt Kombucha from the Excise Tax Imposed on Alcoholic Beverages
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 28-A MRSA §1652, sub-§6 is enacted to read:
6. Exemption. Kombucha is exempt from the excise tax imposed pursuant to this section. For purposes of this subsection, "kombucha" means a fermented drink made with tea, sugar, bacteria and yeast.
summary
This bill exempts kombucha, a fermented tea-based drink, from the excise tax imposed on malt liquor, low-alcohol spirits, wine and hard cider.