AUGUSTA – Both sides – those who want to repeal Maine’s new Dirigo law because of the taxes it contains and those who want to retain it to bolster the state effort to expand access to health care – plan to be at the polls on Tuesday.

For the advocates of repeal, who are being organized by a Fed Up With Taxes coalition financed by business trade associations, the primary election offers a good opportunity to stake out polling places and solicit petition signatures in hopes of forcing a statewide vote this November on undoing the new law.

Backers of the new law, meanwhile, including liberal policy and consumer activists who have long championed universal health care, have been mobilizing to do what they can to persuade Mainers not to sign repeal referendum papers.

At issue is a measure enacted by the Maine Senate and House of Representatives on April 15.

Initially, a key feature called for a 50-cent-per-pack increase in the cigarette tax. But that idea was discarded in favor of increased taxes – a little more than double – on beer and wine made by large producers. The new package also would impose new wholesale taxes on soda and syrup used to make it.

Additionally, the pending law, sponsored by Democratic House leader Hannah Pingree of North Haven, would replace an indeterminate savings offset payment assessed on insurers with a 1.8 percent surcharge on paid claims.

Enactment tallies for the measure, which had the support of Democratic Gov. John Baldacci and which would allow for limited new enrollment in the state’s flagging subsidized health insurance program, were 75-64 in the House and 18-17 in the Senate.

To block the law from taking effect and put a people’s veto on November ballots, repeal supporters need to collect more than 55,000 signatures by July 17.

Owner Alisa Coffin of the Great Impasta restaurant in Brunswick, who joined the Fed Up group as it was being formed, said she carries around half a dozen petitions to gather signatures in her spare time and had found a “very positive” response.

Opposition to new taxes is widespread, she said.

“I think people are feeling more and more the hardship with gasoline going up,” she said.

“When we increase taxes and give it to social services … do people that are overburdened give more than they have?” she asked.

“Whatever the cause is or the need is, you can’t get blood out of a stone,” Coffin said.

Early campaign finance reports show substantial business backing for the repeal drive: Maine Beer and Wine Wholesalers, $100,000; Maine Restaurant Association, $25,000; Maine Beverage Association, $25,000; Maine Soft Drink Association, $15,000; Maine Automobile Dealers Association, $10,000; Maine Innkeepers Association, $6,000.

Also reported was a $25,000 in-kind contribution from the American Beverage Association for polling.

Repeal opponents brought together as Health Coverage for Maine have reported receiving $10,000 from the Maine State Employees Association and $100,000 from S. Donald Sussman of Greenwich, Conn., chairman and CEO of Paloma Partners management company.

Trying to drum up opposition to a repeal, former Democratic lawmaker Ben Dudley of Engage Maine wrote recently that blocking the pending law “will directly risk access to health coverage for 18,000 working Maine people: children, parents, and workers at small businesses. They will also directly risk making health coverage unaffordable for another 40,000 Maine people.”

Dudley urged sympathizers on the “decline to sign” side to not only spurn the repeal petitioners but to “volunteer on election day” to “help make sure voters are told the whole story before they’re asked to sign the beverage petition.”

He also encouraged people to sign a petition of support for the law to “help send a strong message to lawmakers and the big national beverage companies that taking away health coverage from Maine’s children and hardworking adults is not what Maine is all about.”

For beer under the pending law, an excise tax is increased from 25 cents per gallon to 54 cents per gallon. State officials say the increase amounts to about 2.6 cents for a 12-ounce beer, 3.5 cents for a 16-ounce beer and 15.9 cents for a six-pack.

An excise tax on wine is increased from 30 cents per gallon to 65 cents per gallon, so that on a 750 milliliter bottle of wine, the increase would be about 7 cents.

The pending measure would impose a new tax of $4 per gallon of soda syrup or 42 cents per gallon of bottled soda.

State officials say the tax amounts to just under 4 cents for a 12-ounce soda, 5.3 cents for a 16-ounce soda and 6.6 cents for a 20-ounce soda.

According to a legislative staff analysis, the soft drink tax will increase revenue in the Dirigo Health Fund by $9.2 million in fiscal 2009, while the increase in the excise tax on beer and wine will increase revenue in the Dirigo Health Fund by $7.5 million in fiscal 2009.