An Act To Amend the Law Regarding Resale Certificates
Maine Legislature, Session 122, LD 0169
Committee Amendment CA_A-SA_A_S46 (Senate)
Amends: 36 MRSA §1754-B

SENATE 
AMENDMENT ,,4 " to COMMITTEE 
AMENDMENT 
"A" to H.P. 
120, L.D. 169, Bill, "An Act To Amend the Law Regarding Resale 
Certificates" 
Amend the amendment by striking out everything after the 
first paragraph after the title and before the 
summary 
and 
inserting in its place the following: 
'Sec. 1. 36 MRSA §1754-B, sub-§2-B, as enacted by PL 2003, c. 
673, Pt. AAA, §2, is amended to read: 
2-B. 
Resale certificates. 
The 
assessor shall 
issue 
a 
~~ev~s~eBa± resale certificate to each applicant 
Ee~--iB~~~a± 
~e§is~~atieB that had 
$3,000 
in gross 
annual 
sales 
in the 
previous 12 months or that states on its application that it 
expects to make annual gross sales of $lQTQQQ $3,000 or more. 
A 
~~evisieBa±--~~-~~~~~~~-iss~ee--&e~we&a-~~-~~--aBe 
Se~temBe~-~Q~a-4~-~~~~4~~~~-~~~~~~~-~~-ealeaQa~-yea~ 
iB-~~~-~-is-4~~~--~-~~evisieBa*-~~~~~~~~iGat~-~ss~ee 
Be~weeB-G€~eB€~-~~-~~&e~-~lst-4~-~~~~~~~~-~~-eBe 
eE--~~-~-~~~~-€~~e~Q~~--yea~T 
Each certificate must 
contain the name and address of the retailerT-~he-eH~i~at~eB-aate 
eE-the-€eE~iEieate and the certificate number. 
±E-a-veBee~-has-a 
t~~e--eepy--G-~--a---l'~-a-~1e-r-'-S---l'-e&a-1e--~-e-l'~~~-i~-at.~--&n--EiJ.eT--~b.a~ 
Eetai±e~-~-£~--~~sea~-~~-€eE~iEi€~~e--~r-~-s~Bse~aeBt 
t~aBsaet~eB-~~~~~-veBae~-~-i~~-ea±eBaaE-~--~r-wb.~eh 
~t-is-Va±~QT 
Sec. 2. 36 MRSA §1754-B, sub-§2-C, as enacted by PL 2003, c. 
673, Pt. AAA, §2, is repealed. 
Page l-LR0044(4) 
SENATE AMENDMENT 
SENATE AMENDMENT 
.. A· to COMMITTEE 
AMENDMENT "A" to H. P . 
L.D. 169 
120, 
Sec. 
3. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
The 
following 
ADMIHISTRATIVE AIm FIlfA1lCIAL SERVICES, DEPARTMENT OF 
Maine Revenue Services 
0002 
Initiative: 
Provides one-time funds for the printing and mailing 
costs associated with the change in resale certificates. 
GENERAL FOND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2005-06 
$4,000 
$4,000 
2006-07 
$0 
$0' 
This amendment changes the threshold for issuance of resale 
certificates from $10,000 to $3,000 in annual gross sales and 
restores the law to its status prior to 2004 by deleting any 
expiration date for resale certificates. 
SPONSORED BY: 
(Senator 
COUNTY: 
FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 03/09/05 ~ac:. 
LD169 
LR0044(04) 
An Act To Amend the Law Regarding Resale Certificates 
Fiscal Note for Senate AmendmentAto Committee Amendment A 
Sponsor: Sen Courtney of York 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2005-06 
$45,333 
$4,000 
($41,333) 
($2,267) 
2006-07 
$92,282 
$0 
($92,282) 
($5,062) 
Projections 
2007-08 
$105,571 
$0 
($105,571) 
($5,791) 
Projections 
2008-09 
$114,784 
$0 
($114,784) 
($6,296) 
The change in the issuance of resale certificates will result in a General Fund revenue loss of$41,333 in fiscal year 
2005-06 and $92,282 in fiscal year 2006-07. This amendment also includes a one-time General Fund appropriation of 
$4,000 in fiscal year 2005-06 for Maine Revenue Services for the additional printing and mailing costs associated with 
these changes. 
LR0044(4) - Fiscal Note - Page 1 of 1