APPROVED CHAPTER
MARCH 17, 2021 8
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
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S.P. 133 - L.D. 307
An Act To Expand the Market for Maine Liquor Manufacturers
Emergency preamble. Whereas, acts and resolves of the Legislature do not
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the spread of the novel coronavirus disease referred to as COVID-19 has
created a public health emergency; and
Whereas, in response to this public health emergency, the Governor issued an
executive order on March 18, 2020 requiring the closure of tasting rooms and requiring
restaurants and bars, including those operated by Maine manufacturers of spirits, wine and
malt liquor, to close their dine-in facilities; and
Whereas, although restaurants were permitted to reopen for dine-in service by June
17, 2020, they were required to limit indoor seating capacity and, from November 20, 2020
through January 2021, were additionally required to close their dine-in facilities by 9:00
p.m. nightly to prevent spread of the virus; and
Whereas, the reopening of bars and tasting rooms has been postponed until further
notice; and
Whereas, the combined effects of the public health emergency and subsequent public
health measures have significantly affected the economic health of Maine manufacturers
of spirits, wine and malt liquor; and
Whereas, in the judgment of the Legislature, these facts create an emergency within
the meaning of the Constitution of Maine and require the following legislation as
immediately necessary for the preservation of the public peace, health and safety; now,
therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 28-A MRSA §707, sub-§7, as amended by PL 2019, c. 665, §9, is further
amended to read:
7. Exceptions. This section does not prohibit:
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 A. A manufacturer or out-of-state wholesaler from extending the usual and customary
credit to a wholesale licensee for the purchase of malt liquor or wine; or
B. A manufacturer or out-of-state wholesaler from furnishing materials and equipment
for the use of a wholesale licensee or the wholesale licensee's employees, including:
(1) Painting the wholesale licensee's vehicles;
(2) Supplying legal advertising signs used by the wholesale licensee in the course
of the wholesale licensee's business; and
(3) Supplying uniforms for the employees of the wholesale licensee.; or
C. A manufacturer licensed under section 1355-A from selling and shipping its
products to an individual in another state for personal use and not for resale, as long as
the sale and shipment are authorized by and conducted in accordance with the
requirements of the law of the state where the shipment is delivered.
Sec. 2. 28-A MRSA §1357 is enacted to read:
§1357. Sales to persons in another state
Notwithstanding any provision of this Title to the contrary, a manufacturer licensed
under section 1355-A may sell and ship its products to a person located in another state, as
long as the sale and shipment are authorized by and conducted in accordance with the
requirements of the law of the state where the shipment is delivered.
Sec. 3. 28-A MRSA §1651, sub-§1, as amended by PL 2019, c. 404, §29, is further
amended to read:
1. State spirits tax. Except as provided in section 83‑C, subsection 2‑A and section
606, the commission shall determine and set the retail price at which to sell all spirits to
agency liquor stores that will products may be sold in the State for off-premises
consumption. The retail price established by the commission must 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.
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.
Sec. 4. 28-A MRSA §1651, sub-§3, ¶C, as enacted by PL 1987, c. 45, Pt. A, §4,
is amended to read:
C. To industrial establishments for use as an ingredient in the manufacture of food
products; or
Sec. 5. 28-A MRSA §1651, sub-§3, ¶D, as enacted by PL 1987, c. 45, Pt. A, §4,
is amended to read:
D. For use as an ingredient in the manufacture of commodities which by reason of
their nature cannot be used for beverage purposes.; or
Sec. 6. 28-A MRSA §1651, sub-§3, ¶E is enacted to read:
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 E. To a person located outside of the State, including but not limited to sales of spirits
to an out-of-state distributor for resale in another state and sales of spirits directly to a
consumer located in another state under section 1357.
Sec. 7. 28-A MRSA §1652, sub-§1, as amended by PL 2013, c. 368, Pt. XXXX,
§8 and affected by §13, is further amended to read:
1. Excise tax on malt liquor. An excise tax is imposed on the privilege of
manufacturing and selling malt liquor in the State. The Maine Except as provided in
subsection 2-A, the in-state manufacturer or importing wholesale licensee shall pay an
excise tax of 35¢ per gallon on all malt liquor sold manufactured in or imported into the
State.
Sec. 8. 28-A MRSA §1652, sub-§1-A, as amended by PL 2013, c. 368, Pt. XXXX,
§8 and affected by §13, is further amended to read:
1-A. Excise tax on low-alcohol spirits products and fortified wines. An excise tax
is imposed on the privilege of manufacturing and selling low-alcohol spirits products and
fortified wines in the State. The Maine Except as provided in subsection 2-A, the in-state
manufacturer or importing wholesale licensee shall pay an excise tax of $1.24 per gallon
on all low-alcohol spirits products and fortified wines manufactured in or imported into the
State.
Sec. 9. 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. An excise tax is imposed on the privilege of
manufacturing and selling wine in the State. The Maine Except as provided in subsection
2-A, the in-state manufacturer or importing wholesale licensee shall pay an excise tax of
60¢ per gallon on all wine other than sparkling wine, fortified wine or hard cider
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
manufactured in or imported into the State.
Sec. 10. 28-A MRSA §1652, sub-§2-A, as amended by PL 2011, c. 147, §3, is
further amended to read:
2-A. Payment Excise tax due; exemption. On the 15th day of each month, every
brewery and winery shall pay the excise taxes and premium due on malt liquor and, wine
and low-alcohol spirits products that that brewery or winery removed from areas required
to be bonded by the Federal Government. Malt liquor, wine or low-alcohol spirits products
that a brewery or winery removes from areas required to be bonded by the Federal
Government for sale to an out-of-state wholesaler for resale in another state or for sale
under section 1357 directly to a consumer located in another state are exempt from excise
tax under this section.
Emergency clause. In view of the emergency cited in the preamble, this legislation
takes effect April 1, 2021.
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Statutes affected:
Bill Text LD 307, SP 133: 28-A.707
Bill Text ACTPUB , Chapter 8: 28-A.707, 28-A.1651, 28-A.1652