An Act To Phase Out the Recycling Assistance Fee
Maine Legislature, Session 122, LD 0526
Committee: Natural Resources
Sponsors: McKENNEY, NASS, ANNIS, CARR, COLLINS, DAIGLE, FISHER, JOY, TURNER
Amends: 36 MRSA §1752, 36 MRSA §4832

Legislative Document 
No. 526 
H.P.402 
House of Representatives, February 1,2005 
An Act To Phase Out the Recycling Assistance Fee 
Reference to the Committee on Natural Resources suggested and ordered printed. 
Presented by Representative McKENNEY of Cumberland. 
Cosponsored by Senator NASS of York and 
'7!J~ frJ.17/,u;~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: ANNIS of Dover-Foxcroft, CARR of Lincoln, COLLINS of Wells, DAIGLE 
of Arundel, FISHER of Brewer, JOY of Crystal, Senator: TURNER of Cumberland. 
Primt=d on reL:ycleu papt"r 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §1752, sub-§14, 1[B, as amended by PL 2003, c. 
673, Pt. V, §16 and affected by §29, is further amended to read: 
B. 
"Sale price" does not include: 
(1) 
Discounts allowed and taken on sales; 
(2) 
Allowances in cash or by credit made 
upon the 
return of merchandise pursuant to warranty; 
(3) 
The price of property returned by customers, when 
the full price is refunded either in cash or by credit; 
(4) 
The price received for labor or services used in 
installing or applying or repairing the property sold, 
if separately charged or stated; 
(5) 
Any 
amount charged or collected, in lieu of 
a 
gratuity or 
tip, 
as 
a 
specifically stated service 
charge, when that amount is to be disbursed by a hotel, 
motel, restaurant or other eating establishment to its 
employees as wages; 
(6) 
The amount of any tax imposed by the United States 
on or with respect to retail sales, whether imposed 
upon 
the 
retailer 
or 
the 
consumer, 
except 
any 
manufacturers', importers', alcohol or tobacco excise 
tax; 
(7) 
The cost of transportation from 
the retailer's 
place of business or other point from which shipment is 
made directly to the purchaser, 
provided that those 
charges are separately stated and the transportation 
occurs by means of common carrier, contract carrier or 
the United States mail; 
(8) 
The 
fee 
imposed 
by 
Title 
10, 
section 
1169, 
subsection 11; 
(9) 
The ;l;ee 
fe~~ imposed by section 4832, 
s<lBseet;ieB 
subsections 1 and 1-B; or 
(10) 
The lead-acid battery deposit imposed by Title 
38, section 1604, subsection 2-B. 
Sec. 2. 36 MRSA4832. sub-§l, as amended by PL 2003, c. 390, 
§23, is further amended to read: 
1. 
Batteries. 
A fee is imposed on the retail sale in this 
State of Bew--t-i-r-e-&-aBe new lead-acid batteries in the amount of 
$1 per I;i-Fe-eF lead-acid battery. 
A fee in the same amount is 
imposed on the storage, use or other consumption in this State of 
I;i-Fes-aBe lead-acid batteries purchased new in this State by the 
user or purchased outside the State by the user unless the fee 
imposed by this section has been paid. 
Sec. 3. 36 MRSA §4832, sub-§l-B is enacted to read: 
1-B 
Tires. 
A 
fee 
in 
the 
amount 
identified in 
this 
subsection is imposed on the retail sale in this State of new 
tires. 
A fee in the same amount is imposed on the storage, use 
or other consumption in this State of tires purchased new in this 
State by the user or purchased outside the State by the user 
unless the fee imposed by this section has been paid. 
A. 
In 2005 and 200(2, a fee in the amount Qf U Qer tire is 
imQosed. 
B. 
In 2007, a fee in the amount of 7S¢ per tire is imposed. 
c. 
In 2008, a fee 
~n the amount of SO¢ per tire is imQosed. 
D. 
In 2009, a fee in the amount of 2S¢ per tire is imposed. 
Sec. 4. 36 MRSA §4832, sub-§2, as amended by PL 1991, c. 546, 
§3l, is further amended to read: 
2. 
Exemption. 
Transactions that, under the laws of this 
State, are not subject to taxation in accordance with Part 3 are 
exempt from the fee fees imposed by 
sHBsee~ieB subsections 1 and 
1-B. 
Sales of any items that occur as part of a sale of a 
trailer, a mobile home or any motorized vehicle are exempt from 
the fee fees imposed by sHBseetieB subsections 1 and I-B. 
Sec. 5. 36 MRSA §4832. sub-§3 is enacted to read: 
3. 
Repeal. 
Subsection 1-B is repealed January 1, 2010. 
SUMMARY 
Currently, a fee is imposed on the retail sale of new tires 
in the amount of $1 per tire. 
This bill phases out that fee and 
repeals the fee beginning January 1, 2010.