SP0293
LD 819		 Session - 127th Maine Legislature
C "A", Filing Number S-213, Sponsored by
LR 862
Item 2
Bill Tracking, Additional Documents Chamber Status

Amend the bill by striking out the title and substituting the following:

‘An Act Regarding the Taxation of Kombucha’

Amend the bill by striking out everything after the enacting clause and before the summary and inserting the following:

‘Sec. 1. 28-A MRSA §2, sub-§13-B  is enacted to read:

13-B.  Kombucha.   "Kombucha" means a fermented drink made with tea, sugar, bacteria and yeast.

Sec. 2. 28-A MRSA §1652, sub-§2,  as amended by PL 2013, c. 368, Pt. XXXX, §8 and affected by §13, is further amended to read:

2. Excise tax on wine; hard cider; kombucha.   An excise tax is imposed on the privilege of manufacturing and selling wine in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of 60¢ per gallon on all wine other than sparkling wine manufactured in or imported into the State, $1.24 per gallon on all sparkling wine manufactured in or imported into the State and 35¢ per gallon on all hard cider and kombucha manufactured in or imported into the State.

summary

This amendment replaces the bill and provides for the taxation of kombucha manufactured in or imported into the State of 35¢ per gallon, the same rate at which hard cider is taxed.

Top of Page
Additional Information
Bill Tracking Chamber Status
Amendments Testimony, Public Hearings & Work Sessions Committee Information for this Bill
Other Documents Title & Section

Related Pages
Search Bill Text Search Bill Status
Bill Directory Current Committees Legislative Information
Download MS-Word, Printed PDF Maine Legislature
Office of Legislative Information
100 State House Station
Augusta, ME 04333		 voice: (207) 287-1692
fax: (207) 287-1580
tty: (207) 287-6826
Word Viewer for Windows Disclaimer