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An Act Regarding the Taxation of Flavored Malt Beverages
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 28-A MRSA §2, sub-§16-A, as amended by PL 2011, c. 629, §4, is further amended to read:
 
16-A. Low-alcohol spirits product.   "Low-alcohol spirits product" means a product containing spirits that has an alcohol content of 8% or less by volume. "Low-alcohol spirits product" does not include malt liquor or malt liquor flavored with a food flavoring or similar product used for cooking that has a high alcohol content.
Sec. 2. 28-A MRSA §2, sub-§31, as amended by PL 1999, c. 535, §2, is further amended to read:
 
31. Spirits.   "Spirits" means any liquor produced by distillation or, if produced by any other process, strengthened or fortified by the addition of distilled spirits of any kind. "Spirits" does not include low-alcohol spirits products or, fortified wine or a food flavoring or similar product used for cooking that has a high alcohol content.
 
SUMMARY
This bill clarifies under the liquor laws that "spirits" does not include a food flavoring or similar product used for cooking that has a high alcohol content and that a "low-alcohol spirits product" does not include malt liquor or malt liquor flavored with a food flavoring or similar product used for cooking that has a high alcohol content to prevent the malt liquor from being taxed as a low-alcohol spirits product.