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LD278 • 2025

An Act to Eliminate the Tobacco Products Tax on Certain Products That Contain Nicotine

An Act to Eliminate the Tobacco Products Tax on Certain Products That Contain Nicotine

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Senator Matthew Harrington
Last action
2025-05-29
Official status
Reports READ On motion by Senator TIPPING of Penobscot The Majority Ought Not To Pass Report ACCEPTED. PREVAILED. Roll Call Ordered Roll Call Number 251 Yeas 20 - Nays 12 - Excused 2 - Absent 1 Sent down for concurrence
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Eliminate the Tobacco Products Tax on Certain Products That Contain Nicotine

An Act to Eliminate the Tobacco Products Tax on Certain Products That Contain Nicotine Sponsor: Senator Matthew Harrington Reference committee: Taxation Latest committee action: Reported Out; ONTP/OTP-AM

What This Bill Does

  • An Act to Eliminate the Tobacco Products Tax on Certain Products That Contain Nicotine Sponsor: Senator Matthew Harrington Reference committee: Taxation Latest committee action: Reported Out; ONTP/OTP-AM

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Filed

Plain English: Page 1 - 132LR0646(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR0646(02) COMMITTEE AMENDMENT 1 L.D.
  • 278 2 Date: (Filing No.
  • S- ) 3TAXATION 4 Reproduced and distributed under the direction of the Secretary of the Senate.
  • 5STATE OF MAINE 6SENATE 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to S.P.

Bill History

  1. 2025-05-29 House

    Reports READ . On motion of Representative CLOUTIER of Lewiston, the Majority Ought Not to Pass Report was ACCEPTED . In concurrence. ORDERED SENT FORTHWITH. Placed in the Legislative Files. ( DEAD )

  2. 2025-05-28 Senate

    Reports READ On motion by Senator TIPPING of Penobscot The Majority Ought Not To Pass Report ACCEPTED. PREVAILED. Roll Call Ordered Roll Call Number 251 Yeas 20 - Nays 12 - Excused 2 - Absent 1 Sent down for concurrence

  3. 2025-05-22 Committee

    Reported Out; ONTP/OTP-AM

  4. 2025-02-26 Committee

    Work Session Held

  5. 2025-02-26 Committee

    Voted; Divided Report

  6. 2025-01-28 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Eliminate the Tobacco Products Tax on Certain Products That Contain Nicotine
Sponsor:
Senator Matthew Harrington
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP/OTP-AM

Current Bill Text

Read the full stored bill text 
Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 278
S.P. 128 In Senate, January 28, 2025
An Act to Eliminate the Tobacco Products Tax on Certain Products
That Contain Nicotine
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator HARRINGTON of York.
Cosponsored by Senators: MARTIN of Oxford, TIMBERLAKE of Androscoggin,
Representatives: DUCHARME of Madison, LIBBY of Auburn, MORRIS of Turner.

Page 1 - 132LR0646(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §4401, sub-§9, as amended by PL 2023, c. 613, Pt. B, §5, is
3 further amended to read:
49. Tobacco products. "Tobacco products" means any products that are made from or
5 derived from tobacco, or that contain nicotine, whether natural or artificial, including, but
6 not limited to, cigars, including premium cigars; cheroots; stogies; electronic smoking
7 devices and liquids used in electronic smoking devices whether or not they contain
8 nicotine; periques, granulated, plug cut, crimp cut, ready rubbed and other smoking
9 tobacco; snuff; snuff flour; snus; cavendish; plug and twist tobacco; finecut and other
10 chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco; and
11 other kinds and forms of tobacco, prepared in such manner as to be intended for human
12 consumption or as is likely to be consumed, whether smoked, heated, chewed, absorbed,
13 dissolved, inhaled or ingested by any other means.
14SUMMARY
15 This bill modifies the tobacco products tax by eliminating the tax imposed on certain
16 products that contain nicotine but not tobacco.
17 Current law provides a general definition for "tobacco products" as well as a list of
18 specific types of products that are included in that definition. This bill modifies the general
19 definition to remove language that would allow products that contain either natural or
20 artificial nicotine, but not tobacco, to be taxable. The bill does not alter the list of specific
21 products that are taxable, including electronic smoking devices, whether or not they contain
22 nicotine.
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