Section 1651 - Consumers' tax1.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 all spirits 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.A. [1993, c. 615, §5(RP).]B. [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. [2019, c. 404, §29(AMD).] [2021, c. 8, §3(AMD).]
2.Special pricing situations.[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; [1987, c. 45, Pt. A, §4(NEW).]B. To any vessel of foreign registry; [1987, c. 45, Pt. A, §4(NEW).]C. To industrial establishments for use as an ingredient in the manufacture of food products; [2021, c. 8, §4(AMD).]D. For use as an ingredient in the manufacture of commodities which by reason of their nature cannot be used for beverage purposes; or [2021, c. 8, §5(AMD).]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. [2021, c. 8, §6(NEW).] [2021, c. 8, §§4-6(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. [2005, c. 539, §10(AMD).]
Amended by 2021, c. 8,§ 6, eff. 4/1/2021.Amended by 2021, c. 8,§ 5, eff. 4/1/2021.Amended by 2021, c. 8,§ 4, eff. 4/1/2021.Amended by 2021, c. 8,§ 3, eff. 4/1/2021.Amended by 2019, c. 404,§ 31, eff. 9/19/2019.Amended by 2019, c. 404,§ 30, eff. 9/19/2019.Amended by 2019, c. 404,§ 29, eff. 9/19/2019.Amended by 2015, c. 166,§ 6, eff. 10/15/2015.Amended by 2013, c. 368,§ V-48, eff. 6/26/2013.Amended by 2013, c. 269,§ C-12, eff. 7/1/2014.Amended by 2012, c. 693,§ 3, eff. 8/30/2012.1987, c. 45, §A4 (NEW) . 1987, c. 342, § 115 (AMD) . 1989, c. 585, §§D1,D11 (AMD) . 1989, c. 869, §C12 (AMD) . 1991, c. 780, §Y130 (AMD) . 1991, c. 819, § 1 (AMD) . 1993, c. 462, § 6 (AMD) . 1993, c. 615, §§5,6 (AMD) . 1995, c. 181, §§1,2 (AMD) . 1997, c. 24, §L5 (AMD) . 1999, c. 166, § 1 (AMD) . 2005, c. 539, §§9,10 (AMD) .