Resolve, Directing the Joint Standing Conmittee on Taxation To Study the State's Participation in the National Streamlined Sales and Use Tax Agreement and Report Legislation Necessary To Bring the State into Conformity with That Agreement Further amend the bill by striking out everything after the ti tIe and before the concept draft summary and inserting in its place the following: Sec. 1. Study; report. Resolved: That the Joint Standing Committee on Taxation shall study the State's participation in the national Streamlined Sales and Use Tax Agreement. The study must include determining what changes in the State's sales and use tax laws are necessary to conform to the agreement and must analyze the advantages and disadvantages of conformity. The committee shall conduct this study during regularly authorized interim meetings of the committee and may request from the Legislative Council permission for additional meetings, if necessary. The committee shall submit a report to the First Regular Session of the 122nd Legislature by December 1, recommending whether the State should adopt conforming legislation. If the committee recommends conformity, it shall include in its report legislation necessary to make conforming changes in the State's sales and use tax laws; and be it further Page l-LR0180(2) COMMITTEE AMENDMENT
Maine Legislature, Session 121, LD 0746
Committee Amendment CA_A_H672 (House)
Committee: Taxation

COMMITTEE 
AMENDMENT "/)" to H. P. 552, L.D. 746, Bill, "An 
Act 
To 
Adopt 
a 
Streamlined Sales and Use 
Tax Agreement That 
Allows for Local Option Taxes" 
Amend the bill by striking out the title and substituting 
the following: 
'Resolve, Directing the Joint Standing Conmittee on Taxation To 
Study the State's Participation in the National Streamlined Sales 
and Use Tax Agreement and Report Legislation Necessary To Bring 
the State into Conformity with That Agreement' 
Further amend the bill by striking out everything after the 
ti tIe and before the concept draft summary and inserting in its 
place the following: 
'Sec. 1. Study; report. Resolved: 
That 
the Joint Standing 
Committee on Taxation shall study the State's participation in 
the national Streamlined Sales and Use Tax Agreement. 
The study 
must include determining what changes in the State's sales and 
use tax laws are necessary to conform to the agreement and must 
analyze 
the 
advantages 
and disadvantages of 
conformity. 
The 
committee shall conduct this study during regularly authorized 
interim meetings 
of 
the 
committee 
and 
may 
request 
from 
the 
Legislative 
Council 
permission 
for 
additional 
meetings, 
if 
necessary. 
The committee shall submit a 
report to the First 
Regular Session of the 122nd Legislature by December 1, 
2004 
recommending 
whether 
the 
State 
should 
adopt 
conforming 
legislation. 
If the committee recommends conformity, it shall 
include in its report legislation necessary to make conforming 
changes in the State's sales and use tax laws; and be it further 
Page l-LR0180(2) 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT .. If .. to H.P. 552, L.D. 746 
Sec. 2. Staff assistance; technical assistance. Resolved: 
That, upon 
approval by the Legislative Council, the Office of Fiscal and 
Program Review shall provide necessary staffing services to the 
Joint 
Standing 
Committee 
on 
Taxation. 
The 
Department 
of 
Administrative and Financial Services, Bureau of Revenue Services 
shall provide technical assistance to the committee.' 
SUMMARY 
This 
amendment 
replaces 
the bill 
and 
changes it to 
a 
resolve. 
It requires the Joint Standing Committee on Taxation to 
analyze and study conformity of the State' s sales and use tax 
laws with the national Streamlined Sales and Use Tax Agreement 
and 
make 
a 
recommendation 
regarding 
conformity, 
including 
legislation if necessary, to the First Regular Session of the 
l22nd Legislature. 
FISCAL :\orr HEQI i iU~D 
(See attacbed) 
COMMITTEE AMENDMENT 
"," 
Legislative Study 
Approved: 01116/04 ?J;yae 
I2lst Maine Legislature 
Office of Fiscal and Program Review 
LD746 
An Act To Adopt a Streamlined Sales and Use Tax Agreement That 
Allows for Local Option Taxes 
LR 0180(02) 
Fiscal Note for Bill as Amended by Committee Amendment" " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Current Costs - Legislative Study 
The projected costs to fund the general operating expenses of this study are $6,210 in fiscal year 2004-05. The 
Legislature has budgeted $20,000 in fiscal year 2004-05 for legislative studies. Whether the amount is sufficient to 
fund all studies will depend on the number of studies authorized by the Legislative Council and the Legislature. The 
additional costs associated with the Maine Revenue Services providing technical services to the committee will be 
absorbed utilizing existing budgeted resources. 
LR0180(2) - Fiscal Note - Page 1 of 1