Source: http://www.mainelegislature.org/legis/bills/bills_125th/billtexts/HP019201.asp
Timestamp: 2014-03-09 04:32:22
Document Index: 255986544

Matched Legal Cases: ['§1760', '§9', '§7', '§1760', '§9', '§36']

HP0192, LD 239, item 1, An Act To Provide a Sales Tax Exemption on Fuel Used for Heating a Business
HP0192LD 239
First Regular Session - 125th Maine Legislature LR 966Item 1
An Act To Provide a Sales Tax Exemption on Fuel Used for Heating a Business
Whereas, heating costs are increasing rapidly and putting Maine businesses in financial jeopardy; and
Whereas, it is necessary to enact this bill as early as possible in the heating season to alleviate the burden on those businesses; and
Sec. 1. 36 MRSA §1760, sub-§9, as amended by PL 2009, c. 625, §7, is further amended to read:9. Coal, oil and wood. Coal, oil, wood and all other fuels, except gas and electricity, when bought for cooking and heating in buildings designed and used for both human habitation and sleeping or when bought for heating a building in which business is conducted. Kerosene or home heating oil that is prepackaged or dispensed from a tank for retail sale in containers with a capacity of 5 gallons or less is presumed to meet the requirements of this subsection. A purchase of 200 pounds or less of wood pellets or of any 100% compressed wood product intended for use in a wood stove or fireplace is presumed to meet the requirements of this subsection.
Sec. 2. 36 MRSA §1760, sub-§9-C, as amended by PL 2007, c. 438, §36, is further amended to read:9-C. Gas. Sales of gas when bought for cooking and heating in buildings designed and used for both human habitation and sleeping , with the exception of hotels or when bought for heating a building in which business is conducted.
SUMMARY This bill provides a sales tax exemption for coal, oil, wood or gas bought for heating a business.