An Act To Make Minor Substantive Changes to the Tax Laws LR2504(04)
Maine Legislature, Session 121, LD 1813
Committee Amendment CA_A_H824 (House)
Amends: 36 MRSA §191, 36 MRSA §1760

COMMITTEE AMENDMENT .~. to H.P. 1335, L.D. 1813, 
Act To Make Minor Substantive Changes to the Tax Laws" 
Bill, "An 
Amend the bill by striking out all of sections 2 and 3 and 
inserting in their place the following: 
. Sec. 2. 36 MRSA §191, sub-§2, 1[F, as amended by PL 2001, c. 
23, §l, is further amended to read: 
F. 
The transmission of information among employees of the 
Bureau of Revenue Services for the purposes of enforcing the 
tax laws of this State and the delivery by a register of 
deeds to the State Tax Assessor or delivery by the State Tax 
Assessor to the appropriate municipal assessor or to the 
Maine Land Use Regulation Commission or the Department of 
Human Services of "declarations of value" in accordance with 
section 4641-D. 
The State Tax Assessor may require entities 
requesting information pursuant to this paragraph other than 
municipal assessors to provide resources sufficient to cover 
the cost of providing the forms; 
Sec. 3. 36 MRSA §1760, sub-§16, as amended by PL 1999, c. 708, 
§25, is further amended to read: 
16. 
Hospitals, 
research centers, 
churches 
and schools. 
Sales to incorporated hospitals, incorporated nonprofit nursing 
homes licensed by the Department of Human Services, incorporated 
nonprofit residential care facilities and incorporated nonprofit 
assisted housing 
programs 
for 
the 
elderly 
licensed 
by 
the 
Department of Human Services, incorporated nonprofit home health 
COMMITTEE AMENDMENT 
~s 
~. 
COMMITTEE AMENDMENT ,~" to H.P. 1335, L.D. 1813 
agencies certified under the United States Social Security Act of 
1965, 
Title XVIII, 
as 
amended, 
incorporated nonprofit 
rural 
community health centers engaged in, or providing facilities for, 
the delivery of comprehensive primary health care, incorporated 
nonprofit dental health centers, 
institutions incorporated as 
nonprofit corporations for the sole purpose of conducting medical 
research or for the purpose of establishing and maintaining 
laboratories for scientific study and investigation in the field 
of biology or ecology or operating educational television or 
radio stations, schools, incorporated nonprofit organizations or 
their affiliates whose purpose is to provide literacy assistance 
or 
free 
clinical 
assistance 
to 
children with 
dyslexia 
and 
regularly organized churches or houses of religious worship, 
excepting sales, storage or use in activities that are mainly 
commercial 
enterprises. 
"Schools" 
means 
incorporated nonstock 
educational 
institutions, 
including institutions 
empowered 
to 
confer educational, literary or academic degrees, that have a 
regular faculty, 
curriculum and organized body of pupils or 
students in attendance throughout the usual school year and that 
keep and furnish to students and others records required and 
accepted for entrance to schools of secondary, 
collegiate or 
graduate rank, no part of the net earnings of which inures to the 
benefit of any individual.' 
Further amend the bill by inserting after section 10 the 
following: 
'Sec. 11. 
Review. 
The 
joint 
standing 
committee 
of 
the 
Legislature having jurisdiction over taxation matters, 
during 
regularly authorized interim committee meetings, shall review the 
sales tax exemption for truck bodies and trailers manufactured in 
the State that is provided in the Maine Revised Statutes, Title 
36, section 1760, subsection 23-C, paragraph D and may report by 
December 1, 
2004 a bill to amend or repeal the exemption for 
consideration 
by 
the 
First 
Regular 
Session 
of 
the 
l22nd 
Legislature. ' 
Further amend the bill in section 11 in the last line (page 
3, line 34 in L.D.) by inserting after the following: 
"January 
1, 2004." the following: 
'That section of this Act that amends 
Title 36, section 1760, subsection 16 applies to sales occurring 
on or after August 1, 2004.' 
Further amend the bill by 
nonconsecutive 
Part 
letter 
consecutively. 
relettering 
or 
section 
or renumbering any 
number 
to 
read 
COMMITTEE AMENDMENT 
.. 
~Co· 
~. 
COMMITTEE AMENDMENT ,A .. to H.P. 1335, L.D. 1813 
SUMMARY 
This amendment amends the bill by adding 3 sections. 
One 
new section permits access by the Department of Human Services to 
certain real estate transfer tax information to assist in the 
recovery of amounts owed the State under the Medicaid program. 
Another new section expands the sales tax exemption for nonprofit 
residential care facilities to include nonprofit assisted living 
programs. 
The amendment also strikes the section of the bill 
that repeals 
the 
sales 
tax 
exemption for 
truck bodies 
and 
trailers manufactured in the State and authorizes in the 3rd new 
section 
a 
committee 
review of 
the 
provision during 
regular 
interim meetings. 
FlSCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Approved: 03125/04 ~ae 
Office of Fiscal and Program Review 
LD 1813 
An Act To Make Minor Substantive Changes to the Tax Laws 
LR2504(04) 
Fiscal Note for Bill as Amended by Committee Amendment" " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
2003-04 
2004-05 
2005·06 
2006·07 
$0 
($28,053) 
$20,039 
$20,964 
$0 
$28,053 
($20,039) 
($20,964) 
$0 
$1,508 
($1,099) 
($1,149) 
This bill will result in a net increase in General Fund Revenue of $28,053 in fiscal year 2004-05 and a net decrease in 
General Fund revenue of $20,039 in fiscal year 2005-06 and $20,964 in fiscal year 2006-07. 
Projections 
Projections 
2003-04 
2004-05 
2005-06 
2006·07 
General Fund - Individual income tax 
$0 
$70,824 
$58,980 
$61,339 
General Fund - Corporate income tax 
$0 
($21,350) 
($54,173) 
($56,339) 
General Fund - Sales and use tax 
$0 
($21,421) 
($24,846) 
($25,964) 
Other Special Revenue Funds - Individual income tax 
$0 
$3,806 
$3,235 
$3,365 
Other Special Revenue Funds - Corporate income tax 
$0 
($1,147) 
($2,971) 
($3,090) 
Other Special Revenue Funds - Sales and use tax 
$0 
($1,151) 
($1,363) 
($1,424) 
LR2504(4) - Fiscal Note - Page 1 of 1