ME LD1855

Creates a new legal definition for "spirits-based cocktail" as an alcoholic beverage containing spirits with no more than 12% alcohol by volume

Imposes an excise tax of 60¢ per gallon on all spirits-based cocktails manufactured in or imported into Maine

Requires in-state manufacturers or importing wholesale licensees to pay the tax, with breweries and wineries remitting payment by the 15th of each month

Exempts spirits-based cocktails sold to out-of-state wholesalers for resale in another state or sold directly to out-of-state consumers from the excise tax

Extends existing tax credit provisions to spirits-based cocktails, including credits for sales to U.S. instrumentalities, ship chandlers supplying foreign vessels, and airlines for international flights