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An Act To Exempt Kombucha from the Excise Tax Imposed on Alcoholic Beverages
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  28-A MRSA §1652, sub-§6  is enacted to read:
 
6.  Exemption.     Kombucha is exempt from the excise tax imposed pursuant to this section. For purposes of this subsection, "kombucha" means a fermented drink made with tea, sugar, bacteria and yeast.
 
SUMMARY
This bill exempts kombucha, a fermented tea-based drink, from the excise tax imposed on malt liquor, low-alcohol spirits, wine and hard cider.