Maine Code § 36-4401

Definitions
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(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
As used in this chapter, unless the context otherwise indicates, the following terms have the
following meanings. [PL 1985, c. 783, §16 (NEW).]
1. Business. "Business" means any trade, occupation, activity or enterprise engaged in for the
purpose of selling or distributing tobacco products in this State.
[PL 1985, c. 783, §16 (NEW).]
1-A. Delivery sale. "Delivery sale" means a sale of tobacco products, other than premium cigars,
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 United States mail, the Internet or a delivery service; or [PL 2023, c.
441, Pt. E, §1 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
B. The tobacco products are delivered by use of a delivery service. [PL 2011, c. 285, §11
(NEW).]
[PL 2023, c. 441, Pt. E, §1 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
1-B. Consumer. "Consumer" means an individual who purchases, receives or possesses tobacco
products for personal consumption and not for resale.
[PL 2023, c. 441, Pt. E, §2 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
1-C. Cost price. "Cost price" means:
A. In the case of a manufacturer, the price set for tobacco products or, if a price has not been set,
the wholesale value of those products; [PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441,
Pt. E, §§26, 28 (AFF).]
B. In the case of a distributor or consumer, the price at which the distributor or consumer purchases
tobacco products before the allowance of any discount, trade allowance, rebate or other reduction;
or [PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
C. In the case of a remote retail seller:
(1) The actual price paid for an item identified using a stock keeping unit that identifies the
item using a unique code or identifier; or
(2) If the actual price paid for an item is not available, the average of the actual price paid for
the item over the 12 calendar months before January 1st of the year in which the remote sale
occurs. [PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
[PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
2. Distributor. "Distributor" means:
A. A person engaged in the business of producing or manufacturing tobacco products in this State
for sale in this State; [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E, §§26, 28
(AFF).]
B. A person engaged in the business of selling tobacco products in this State who brings, or causes
to be brought, into this State tobacco products for sale to a retailer; [PL 2023, c. 441, Pt. E, §4
(NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
C. A person with a place of business in this State engaged in the business of selling tobacco
products in this State who brings, or causes to be brought, into this State tobacco products for sale
to a person other than a retailer; [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E,
§§26, 28 (AFF).]

D. A person engaged in the business of selling tobacco products who ships or transports tobacco
products to retailers for sale in this State; [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441,
Pt. E, §§26, 28 (AFF).]
E. A retailer who imports, receives or acquires, from a person other than a licensed distributor,
tobacco products for sale within the State; or [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c.
441, Pt. E, §§26, 28 (AFF).]
F. A person who makes delivery sales. [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441,
Pt. E, §§26, 28 (AFF).]
A distributor may be located within or without the State.
[PL 2023, c. 441, Pt. E, §4 (RPR); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
2-A. (TEXT EFFECTIVE UNTIL 1/05/26) Electronic smoking device. "Electronic smoking
device" means a device used to deliver nicotine or any other substance intended for human consumption
that may be used by a person to simulate smoking through inhalation of vapor or aerosol from the
device, including, without limitation, a device manufactured, distributed, marketed or sold as an
electronic cigarette, electronic cigar, electronic pipe, electronic hookah or so-called vape pen.
[PL 2019, c. 530, Pt. A, §1 (NEW); PL 2019, c. 530, Pt. A, §7 (AFF).]
2-A. (TEXT EFFECTIVE 1/05/26) Electronic smoking device. "Electronic smoking device"
means a device used to deliver nicotine or any other substance intended for human consumption that
may be used by a person through inhalation of vapor or aerosol from the device, including, without
limitation, a device manufactured, distributed, marketed or sold as an electronic cigarette, electronic
cigar, electronic pipe, electronic hookah or so-called vape pen.
[PL 2025, c. 367, §18 (AMD); PL 2025, c. 367, §20 (AFF).]
2-B. Hookah. "Hookah" means a device used for smoking tobacco that consists of a tube
connected to a container where the smoke is cooled by passing through water.
[PL 2019, c. 530, Pt. A, §1 (NEW); PL 2019, c. 530, Pt. A, §7 (AFF).]
3. Manufacturer. "Manufacturer" means a person who manufactures and sells tobacco products.
[PL 1985, c. 783, §16 (NEW).]
4. (TEXT EFFECTIVE UNTIL 1/05/26) Place of business. "Place of business" means any place
where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the
purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machines.
[PL 1985, c. 783, §16 (NEW).]
4. (TEXT EFFECTIVE 1/05/26) Place of business. "Place of business" means any place where
tobacco products are sold or where tobacco products are manufactured, stored or kept for the purpose
of sale or consumption, including any vessel, vehicle, airplane or train.
[PL 2025, c. 367, §19 (AMD); PL 2025, c. 367, §20 (AFF).]
4-A. Premium cigar. "Premium cigar" has the same meaning as in Title 22, section 1551,
subsection 5.
[PL 2023, c. 441, Pt. E, §5 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
4-B. Remote retail sale. "Remote retail sale" means any sale into this State of premium cigars to
a consumer when:
A. The consumer submits the order for the sale by means of a telephone or other method of voice
transmission, United States mail or the Internet or other online service or the remote retail seller is
otherwise not in the physical presence of the buyer when the request for purchase or order is made;
or [PL 2023, c. 441, Pt. E, §6 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
B. The premium cigars are delivered to the buyer by common carrier, private delivery service or
other method of remote delivery or the remote retail seller is not in the physical presence of the

buyer when the buyer obtains possession of the cigars. [PL 2023, c. 441, Pt. E, §6 (NEW); PL
2023, c. 441, Pt. E, §§26, 28 (AFF).]
[PL 2023, c. 441, Pt. E, §6 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
4-C. Remote retail seller. "Remote retail seller" means a person who makes a remote retail sale
when:
A. The person's gross sales from sales of tangible personal property or taxable services, as those
terms are defined in Part 3, into this State in the previous calendar year or current calendar year
exceeds $100,000; or [PL 2023, c. 441, Pt. E, §7 (NEW); PL 2023, c. 441, Pt. E, §§26, 28
(AFF).]
B. The person made sales of tangible personal property or taxable services, as those terms are
defined in Part 3, for delivery into this State in at least 200 separate transactions in the previous
calendar year or current calendar year. [PL 2023, c. 441, Pt. E, §7 (NEW); PL 2023, c. 441,
Pt. E, §§26, 28 (AFF).]
[PL 2023, c. 441, Pt. E, §7 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
5. Retailer. "Retailer" means any person engaged in the business of selling tobacco products to
ultimate consumers.
[PL 1985, c. 783, §16 (NEW).]
6. Retail outlet.
[PL 2023, c. 441, Pt. E, §8 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
7. Sale. "Sale" means any transfer, exchange, barter or gift in any manner or by any means
whatsoever, for a consideration. "Sale" includes a gift for advertising by a person engaged in the
business of selling tobacco products.
[PL 2005, c. 627, §2 (AMD).]
7-A. Smoking. "Smoking" includes carrying or having in one's possession a lighted or heated
cigarette, cigar or pipe or a lighted or heated tobacco or plant product intended for human consumption
through inhalation whether natural or synthetic in any manner or in any form. "Smoking" includes the
use of an electronic smoking device.
[PL 2019, c. 530, Pt. A, §1 (NEW); PL 2019, c. 530, Pt. A, §7 (AFF).]
8. Subjobber.
[PL 2005, c. 627, §3 (RP).]
9. Tobacco products. "Tobacco products" means any products that are made from or derived
from tobacco, or that contain nicotine, whether natural or artificial, including, but not limited to, cigars,
including premium cigars; cheroots; stogies; electronic smoking devices and liquids used in electronic
smoking devices whether or not they contain nicotine; periques, granulated, plug cut, crimp cut, ready
rubbed and other smoking tobacco; snuff; snuff flour; snus; cavendish; plug and twist tobacco; finecut
and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco; and
other kinds and forms of tobacco, prepared in such manner as to be intended for human consumption
or as is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled or
ingested by any other means.
A. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
B. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
C. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
D. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
[PL 2023, c. 613, Pt. B, §5 (AMD).]
10. Unclassified importer.

[PL 2005, c. 627, §5 (RP).]
11. Wholesale sales price. "Wholesale sales price" means the price for which a manufacturer sells
tobacco products to a distributor, exclusive of any discount or other reduction.
[PL 2005, c. 627, §6 (AMD).]

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