§1651. Consumers' tax

1.  State spirits tax.  Except as provided in section 83‑C, subsection 2-A, the commission shall determine and set the retail price at which to sell all spirits to agency liquor stores that will produce sufficient revenue to pay all spirits‑related expenses of the bureau and to return to the Liquor Operation Revenue Fund established in Title 30‑A, section 6054 and the General Fund an amount substantially equal to the amount of state spirits tax collected in the previous fiscal year.

A. [PL 1993, c. 615, §5 (RP).]

B. [PL 1993, c. 615, §5 (RP).]

C. The bureau shall charge agency liquor stores the refund value pursuant to Title 38, section 3103 in addition to the wholesale price for each product purchased.   [PL 2019, c. 404, §29 (AMD).]

[PL 2019, c. 404, §29 (AMD).]

2.  Special pricing situations.

A. [PL 1993, c. 462, §6 (RP).]

B. [PL 1993, c. 615, §6 (RP).]

C. [PL 2019, c. 404, §30 (RP).]

D. [PL 1993, c. 615, §6 (RP).]

E. [PL 2019, c. 404, §30 (RP).]

F. [PL 2019, c. 404, §30 (RP).]

G. [PL 2019, c. 404, §30 (RP).]

[PL 2019, c. 404, §30 (RP).]

3.  Applicability of tax.  Taxes on spirits imposed by the State do not apply to sales of spirits by manufacturers, bottlers and rectifiers holding licenses issued by the bureau:

A. To any instrumentality of the United States;   [PL 1987, c. 45, Pt. A, §4 (NEW).]

B. To any vessel of foreign registry;   [PL 1987, c. 45, Pt. A, §4 (NEW).]

C. To industrial establishments for use as an ingredient in the manufacture of food products; or   [PL 1987, c. 45, Pt. A, §4 (NEW).]

D. For use as an ingredient in the manufacture of commodities which by reason of their nature cannot be used for beverage purposes.   [PL 1987, c. 45, Pt. A, §4 (NEW).]

[PL 2019, c. 404, §31 (AMD).]

4.  Net revenue deposited to General Fund.  All net revenues derived from the tax under this section must be credited to the General Fund.

[PL 2005, c. 539, §10 (AMD).]

SECTION HISTORY

PL 1987, c. 45, §A4 (NEW). PL 1987, c. 342, §115 (AMD). PL 1989, c. 585, §§D1,D11 (AMD). PL 1989, c. 869, §C12 (AMD). PL 1991, c. 780, §Y130 (AMD). PL 1991, c. 819, §1 (AMD). PL 1993, c. 462, §6 (AMD). PL 1993, c. 615, §§5,6 (AMD). PL 1995, c. 181, §§1,2 (AMD). PL 1997, c. 24, §L5 (AMD). PL 1999, c. 166, §1 (AMD). PL 2005, c. 539, §§9,10 (AMD). PL 2011, c. 693, §3 (AMD). PL 2013, c. 269, Pt. C, §12 (AMD). PL 2013, c. 269, Pt. C, §13 (AFF). PL 2013, c. 368, Pt. V, §48 (AMD). PL 2013, c. 368, Pt. V, §61 (REV). PL 2015, c. 166, §6 (AMD). PL 2019, c. 404, §§29-31 (AMD).