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Maine Revised Statutes Title 36. Taxation § 4361. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1. Repealed. Laws 2007, c. 438, § 88.

1-A. Cigarette. “Cigarette” means a cigarette, as defined in Section 5702 of the Code.

1-B. Delivery sale. “Delivery sale” means a sale of cigarettes to a consumer in this State when:

A. The purchaser submits the order for the sale by means of telephonic or other electronic method of voice transmission, the Internet or a delivery service; or

B. The cigarettes are delivered by use of a delivery service.

2. Distributor. “Distributor” means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid.

3. Deleted. Laws 1983, c. 828, § 12.

4. Licensed distributor. “Licensed distributor” means a distributor licensed under this chapter.

4-A. Deleted. Laws 1997, c. 458, § 1.

5. Deleted. Laws 1997, c. 458, § 1.

6. Sale or sell. “Sale” or “sell” includes or applies to gifts, exchanges and barter.

7. Deleted. Laws 1997, c. 458, § 1.

8. Repealed. Laws 1979, c. 378, § 29.

9. Deleted. Laws 1997, c. 458, § 1.

10. Unstamped cigarettes. “Unstamped cigarettes” means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366-A are not affixed.

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Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 4361. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-4361/

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