An Act To Impose a Gross Receipts Tax on "Big Box" Stores
Maine Legislature, Session 122, LD 1553
Committee: Taxation
Sponsors: LERMAN, STRIMLING, ADAMS, BARSTOW, BURNS, CANAVAN, CRA YEN, DUCHESNE, DUDLEY, DUNN, EBERLE, FAIRCLOTH, FARRINGTON, GERZOFSKY, HOGAN, HUTTON, MOODY, O'BRIEN, PATRICK, PINEAU, PINGREE, SMITH, THOMPSON, WATSON, WEBSTER, PERRY

Legislative Document 
No. ISS3 
H.P.1094 
House of Representatives, April 6, 2005 
An Act To Impose a Gross Receipts Tax on "Big Box" Stores 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative LERMAN of Augusta. 
'!r/~ 1?7.11!d£~ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Senator STRIMLING of Cumberland and Representatives: ADAMS of 
Portland, BARSTOW of Gorham, BURNS of Berwick, CANAVAN of Waterville, CRA YEN 
of Lewiston, DUCHESNE of Hudson, DUDLEY of Portland, DUNN of Bangor, EBERLE of 
South Portland, FAIRCLOTH of Bangor, FARRINGTON of Gorham, GERZOFSKY of 
Brunswick, HOGAN of Old Orchard Beach, HUTTON of Bowdoinham, MOODY of 
Manchester, O'BRIEN of Lewiston, PATRICK of Rumford, PERRY of Calais, PINEAU of 
Jay, PINGREE of North Haven, SMITH of Monmouth, THOMPSON of China, WATSON of 
Bath, WEBSTER of Freeport, Senator: PERRY of Penobscot. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec.t. 36 MRSA c. 370·A is enacted to read: 
CHAPTER 370-A 
GROSS RECEIPTS TAX 
§2831. 
Definitions 
As 
used in this 
chapter, 
unless 
the 
context otherwise 
indicates, the following terms have the following meanings. 
1. 
Gross re~e.iPts. "Gross r~pts" means all receipts from 
retail sales from a taxable establishment, whether in the form of 
money, 
credits or other valuable con.s..ideration, 
received as a 
result 
of 
engaging 
in 
oL-S..onducting 
retail 
sales, 
without 
deduction on account of the cost of the property sold, the cost 
of the materials used, labor or service costs, interest paid, 
taxes, losses or any other expenses. 
2. 
Tazable establishment. 
"Taxable establishment" means a 
retail store that: 
A. 
Has more than 60,000 square feet of retail floor space: 
B. 
Offers consumer goods to the general public: and 
C. 
Is located outside of a downtown, as defined in Title 
30-A, section 4301, subsection 5-A. 
§2832. 
Taz assessment 
A taxable establishment is subject to a tax of 3'\ of the 
gross receipts of the taxable establishment from retail sales. 
§2833. 
Filing; pAJPent 
1. 
Return. 
A person e~aged in or conducting retail sales 
Q.f consumer goods at a 
t~Ql.e establishment within this State 
that is subject to tax under this chapter shall file a return in 
accordance with subsection 2. 
2. 
Deadline for filing; 
remittance of 
P~..t. 
On 
or 
pefore January 31st of each yea.L.-a taxable establishment shall 
file a return, in a form adopted by the bureau, with a remittance 
of the tax owed for gross receipts pursuant to section 2832 
occurring during the preceding year. 
§2834. TraDsfer of money received 
The money received from the tax levied under section 2832 
must be transferred in accordance with the following: 
1. 
Dirigo B~~_ Fun(l-L--'rwo-thirds must be transferred to 
the Dirigo Health Fund established under Title 24-A. 
section 
6915: and 
2. 
Small 
~llterpri_Ii«L-Gr_Qwth 
Fv.nd. 
Qne-third 
must 
be 
~ransferred to the Small Enterprise Growth Fund established under 
Title 10. section 383. 
§2835. 
Rules 
The bureau shall adopt rules to implement this chapter. 
Eules adopted pursuant to this section are routine technical 
rules as defined in Title 5. chapter 375. subchapter 2-A. 
SUMMARY 
This bill imposes a gross receipts tax of 
3% on certain 
retail stores that are located outside of a downtown, as defined 
in 
the 
Maine 
Revised 
Statutes, 
Title 
30-A, 
section 
4301, 
subsection 5-A. 
The tax is imposed on retail stores that have 
retail floor space greater than 60,000 square feet. 
Qf the amount of revenue collected pursuant to the gross 
receipts tax, 2/3 will be transferred to the Dirigo Health Fund 
established under Title 24-A, 
section 6915, 
and 1/3 will be 
transferred to the Small Enterprise Growth Fund established under 
Title 10, section 383.