Maine Revised Statutes Title 28-A Sec. 1371 – Special warehouse storage facilities
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1. Licensing of special warehouse storage facilities. Notwithstanding the importation restrictions of section 1361, subsection 4 and sections 2073?A and 2073?C, the bureau may issue a license authorizing the direct importation of malt liquor, wine or spirits by a manufacturer, wholesaler or spirits supplier located in a foreign country or another state into special warehouse storage facilities located within the State that are under the direct supervision and control of the licensee under this section or into a public warehouse with the approval of the bureau.
[PL 2021, c. 658, §232 (AMD).]
Terms Used In Maine Revised Statutes Title 28-A Sec. 1371
- Bureau: means the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2
- Licensee: includes , but is not limited to, agency liquor stores and certificate of approval holders. See Maine Revised Statutes Title 28-A Sec. 2
- Liquor: means spirits, wine, malt liquor or hard cider, or any substance containing liquor, intended for human consumption, that contains more than 1/2 of 1% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
- Malt liquor: means liquor:
A. See Maine Revised Statutes Title 28-A Sec. 2Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2 Spirits: means any liquor produced by distillation or, if produced by any other process, strengthened or fortified by the addition of spirits of any kind. See Maine Revised Statutes Title 28-A Sec. 2 Spirits supplier: means a person that provides spirits for sale by the bureau in the State, including:
A. See Maine Revised Statutes Title 28-A Sec. 2Wholesale licensee: means a person licensed by the bureau under section 1401 as an in-state wholesaler. See Maine Revised Statutes Title 28-A Sec. 2 Wholesaler: means a person that engages in the purchase and resale of malt liquor or wine, or both, in sealed bottles, containers or original packages, as prepared for the market by the manufacturer at the place of manufacture, but not for consumption, except during a taste-testing event conducted in accordance with the requirements of this Title. See Maine Revised Statutes Title 28-A Sec. 2 Wine: includes , but is not limited to, hard cider, wine coolers, table wine, still wine, sparkling wine, champagne and fortified wine that do not contain more than 24% alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Fee. The fee for a license under this section is $600 a year for malt liquor only, $600 a year for wine only and $600 a year for spirits only.
[PL 2021, c. 658, §232 (AMD).]
3. Stored liquor not subject to state spirits tax or excise tax until withdrawn. Liquor stored in special warehouse storage facilities licensed under this section is not subject to the state spirits tax under section 1651 or to the excise tax under section 1652 until it is withdrawn from the special warehouse storage facilities.
A. Malt liquor and wine withdrawn from the special warehouse storage facilities by wholesale licensees immediately become subject to the same tax as malt liquor and wine imported into the State from out-of-state certificate of approval holders. The wholesale licensee shall withdraw the malt liquor and wine to be distributed in the State by the procedure established in sections 1404 and 1405. [PL 2021, c. 658, §232 (AMD).]
B. The bureau may withdraw spirits from special warehouse storage facilities. [PL 1997, c. 373, §122 (AMD); PL 2013, c. 368, Pt. V, §61 (REV).]
C. Out-of-state purchasers authorized by the bureau may withdraw spirits, wine and malt liquor from special warehouse storage facilities. The authorization allows the out-of-state purchasers to directly transport the spirits, wine and malt liquor to the state border for delivery outside of the State. Products withdrawn by authorized out-of-state purchasers for delivery outside of the State are not subject to the state spirits tax under section 1651 or the state excise tax under section 1652. [PL 2021, c. 658, §232 (AMD).]
[PL 2021, c. 658, §232 (AMD).]
SECTION HISTORY
PL 1987, c. 45, §A4 (NEW). PL 1989, c. 183 (AMD). PL 1997, c. 373, §§121,122 (AMD). PL 2013, c. 368, Pt. V, §61 (REV). PL 2013, c. 368, Pt. XXXX, §3 (AMD). PL 2013, c. 368, Pt. XXXX, §13 (AFF). PL 2021, c. 658, §232 (AMD).