Maine legislation · 132nd Legislature
Maine LD1855: An Act to Repeal the Low-alcohol Spirits Product Tax
Status: Failed, April 29, 2026
What the bill says
An Act to Impose an Excise Tax on Spirits-based Cocktails Containing No More than 12 Percent Alcohol" Amend the bill by striking out the title and substituting the following: 'An Act to Repeal the Low-alcohol Spirits Product Tax' Amend the bill by striking out everything after the enacting clause and inserting the following: '.
From the engrossed text:
An Act to Impose an Excise Tax on Spirits-based Cocktails Containing No More than 12 Percent Alcohol" Amend the bill by striking out the title and substituting the following: 'An Act to Repeal the Low-alcohol Spirits Product Tax' Amend the bill by striking out everything after the enacting clause and inserting the following: 'Sec. 1. 28-A MRSA §1365, as amended by PL 2021, c. 658, §231, is repealed.' Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively. SUMMARY 1199 This amendment replaces the bill and changes the title. Current law requires each 2200 certificate of approval holder that manufactures low-alcohol spirits products to pay a tax of 2211 30¢ on each gallon of low-alcohol spirits product sold to a wholesale licensee. The 2222 amendment repeals the law establishing that tax. 2233 FISCAL NOTE REQUIRED 2244 (See attached) Page 1 - 132LR0950(02) COMMITTEE AMENDMENT
Sponsors
- James Dill (D, 26) · primary sponsor
- Allison Hepler (D, 49)
Latest actions
- : Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)
- : CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
- : On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.
- : PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
- : Report READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-297) READ and ADOPTED, in concurrence.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-297), in concurrence.Ordered sent down forthwith.
- : CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-297).Sent for concurrence. ORDERED SENT FORTHWITH.
- : The Bill was REFERRED to the Committee on VETERANS AND LEGAL AFFAIRS in concurrence
- : Committee on Veterans and Legal Affairs suggested and ordered printed. The Bill was REFERRED to the Committee on VETERANS AND LEGAL AFFAIRS.Sent for concurrence. ORDERED SENT FORTHWITH.
Subjects: ALCOHOL TAXES, Legislature, The Elections Commission, MISCELLANEOUS TAXES, Senate, Other
Common questions
- What is LD1855?
- LD1855 is a bill in the Maine Legislature (132nd Legislature): An Act to Repeal the Low-alcohol Spirits Product Tax.
- What does LD1855 do?
- In its own words: An Act to Impose an Excise Tax on Spirits-based Cocktails Containing No More than 12 Percent Alcohol" Amend the bill by striking out the title and substituting the following: 'An Act to Repeal the Low-alcohol Spirits Product Tax' Amend the bill by striking out everything after the enacting clause and inserting the following: '.
- What is the status of LD1855?
- Failed as of April 29, 2026. Latest action: Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD) (April 29, 2026).
- Who sponsored LD1855?
- James Dill (D, 26), with 1 co-sponsor.
- Where is the official record for LD1855?
- On the Maine Legislature website: https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1855&snum=132
Source: official Maine record. Tracked by Delilah, AI for legislation across all 50 states and Congress.