An Act To Amend the Maine Wind Energy Act 477,
Maine Legislature, Session 122, LD 1379
Senate Amendment SA_A-SA_A_S696 (Senate)
Amends: 30-A MRSA §5223, 36 MRSA §1760, 36 MRSA §5219-A

SENATE AMENDMENT "A" to SENATE AMENDMENT "A" to S.P. 
L.D. 1379, Bill, "An Act To Amend the Maine Wind Energy Act" 
477, 
Amend the amendment by striking out all of section 1 and 
inserting in its place the following: 
. Sec. 1. 30-A MRSA §5223, sub-§3, as amended by PL 2003, c. 
451, Pt. NNN, §1, is further amended by amending the last blocked 
paragraph to read: 
The conditions in paragraphs A to D do not apply to approved 
downtown 
tax 
increment financing districts 
e~L tax 
increment 
financing districts included within Pine Tree Development Zones 
designated and 
approved under subchapter 
or 
tax 
increment 
financing districts that consist solely of a community wind power 
generator or generators certified pursuant to Title 36, section 
5219-AA. sUQsection 3.' 
Further amend the amendment by striking out all of section 5 
(page 2, lines 38 to 49 and page 3, lines 2 to 9 in amendment) 
and inserting in its place the following: 
· Sec. 5. 36 MRSA §1760, sub-§89 is enacted to read: 
89. 
Sales 
of 
tangible 
personal 
property 
to 
qualified 
community wind power generators. 
Beginning October 
1, 
2006, 
sales of tangible personal property to a qualified community wiQQ 
power generator. as defined in section 5219-AA. for use directly 
and primarily in the generation of electricity by that community 
wind power generator. 
The exemption provided by this subsection 
is limited for each qualified community wind power generator to 
sales occurring on or before December 31. 2011. 
SENATE AMENDMENT 
"'.~~ 
SENATE AMENDMENT "A" to SENATE AMENDMENT "A" to S.P. 477, L.D. 
1379 
Sec. 6. 36 MRS A §2017 is enacted to read: 
§20l7. 
Qualified community wind power generator; reimbursement 
of certain taxes 
1. 
Definitions. 
As 
used 
in this 
section, 
unless 
context 
otherwise 
indicates, 
the 
following 
terms 
have 
following meanings. 
the 
the 
A. 
"Primarily" means more than 50% of the time during the 
period that begins on the date on which the property is 
first placed in service by the purchaser and ends 2 years 
from 
that 
date 
or at 
the 
time 
the 
property is 
sold, 
destroyed or otherwise permanently removed from service by, 
the purchaser, whichever occurs first. 
B. 
"Qualified 
community 
wind 
power 
generator" 
has 
the 
meaning given to it in section 5219-AA. 
2. 
Reimbursement allowed. 
A reimbursement is allowed as 
provided in this section for a tax paid pursuant to this Part 
with respect to the sale or use of tangible personal property 
that is physically incorporated in and becomes a permanent part 
of 
real property that is 
owned 
by or sold to 
a 
gualified 
community wind power generator and that is used directly and 
primarily by the gualified community wind power generator. 
3. Claim for reimbursement. Claims under this section for 
reimbursement of taxes are controlled by this subsection. 
A. 
A claim for reimbursement under this section must be 
filed by the contractor or subcontractor with the State Tax 
Assessor within 3 years from the date on which the tangible 
personal property was incorporated into real property. The 
reimbursement claim must be submitted on a 
form prescribed 
by the assessor and must be accompanied by a statement from 
a gualified community wind power generator certifying, under 
penalties 
of 
perjury, 
that 
the 
personal 
property 
with 
respect to which the tax was paid by the claimant has been 
placed in 
use directly 
and 
primarily 
by 
the gualified 
communi ty wind power generator. All records pertaining to 
such certification and to the transactions in guestion must 
be retained for at least 6 years by the contractor or 
subcontractor, 
by 
the 
gualified 
community 
wind 
power 
generator and by the person, if any, that sold the real 
property in guestion to that business. 
The reimbursement 
claim must be accompanied by such additional information as 
the assessor may reguire. If a sales or use tax is included 
in the contractor' s or subcontractor I s contract price, the 
SENATE AMENDMENT 
SENATE AMENDMENT "A" to SENATE AMENDMENT "A" to S.P. 477, L.D. 
1379 
contractor or subcontractor shall file, at the reguest of 
the gualified communi ty wind power generator, a claim for 
reimbursement in accordance with this section and pay the 
reimbursement 
to 
the 
gualified 
community 
wind 
power 
generator. 
B. If, by agreement between the contractor or subcontractor 
and 
the 
gualified 
community 
wind 
power 
generator, 
the 
contractor or subcontractor assigns its right to claim and 
receive reimbursement. 
the gualified community wind power 
generator must file a claim for reimbursement in accordance 
with this subsection. Reimbursement may not be issued to a 
qualified 
community 
wind 
power 
generator 
under 
this 
paragraph 
unless 
the 
cQntractor 
Qr 
subcQntractor 
has 
previQusly submitted to the bureau a certificate < 
signed by 
the cQntractQr or subcontractor, releasing the contractor's 
or 
subcontractQr's 
claim 
to 
the 
reimbursement. 
The 
certificate must be in a format prescribed by the State Tax 
AssessQr. 
4. Limitations. LimitatiQns on reimbursements made pursuant 
to this section are governed by this subsection. 
A. Reimbursements made by the State Tax Assessor pursuant to 
this section are limited to taxes paid in connection with 
sales Qf tangible personal property that occur within a 
period Qf 5 years from the date the qualified community wind 
PQwer generator receiving the property is certified pursuant 
to section 5219-AA Qr by December 31, 2011, whichever occurs 
first. 
B. Reimbursement pursuant to this section of taxes paid in 
connectiQn with 
the 
sale of 
tangible personal 
property 
subsequently attached to real prQperty may not be made when 
thQse real prQperty imprQvements: 
(1) Are owned by more than one person prior to their 
acguisition 
by 
the 
gualified 
community 
wind 
power 
generator 
whose 
certification 
accompanies 
the 
reimbursement claim pursuant to subsection 3; or 
(2) Have been used for a business purpose by a person 
other than the qualified community wind power generator 
whose certification accompanies the reimbursement claim 
pursuant tQ subsection 3. 
5. Audit. The State Tax AssessQr has the authority to audit 
any claim filed under this section. If the assessor determines 
that the amQunt Qf the claimed reimbursement is incorrect, the 
assessor shall redetermine the claim and notify the claimant in 
SENATE AMENDMENT 
SENATE AMENDMENT "A" to SENATE AMENDMENT "A" to s. P. 477, L. D. 
1379 
writing of the redetermination. 
If the claimant has received 
reimbursement of an amount that the assessor concludes should not 
have been reimbursed, the assessor may issue an assessment for 
that amount within 3 years from the date the reimbursement claim 
was filed or at any time if a fraudulent reimbursement claim was 
filed. The claimant may seek reconsideration, pursuant to section 
151, of the redetermination or assessment. 
6. Pa~nt of claims. The State Tax Assessor shall determine 
the benefit for each claimant under this section and certify to 
the 
State 
Controller 
the 
amount 
to 
be 
transferred 
to 
the 
qualified community wind power generator reimbursement reserve 
account established. maintained and administered by the State 
Controller from General Fund undedicated revenue within the sales 
tax category. The assessor shall pay the certified amounts to 
each approved applicant qualifying for the benefit under this 
section within 30 days after receipt of a properly completed 
claim. Interest is not allowed on any payment made to a claimant 
pursuant to this section.' 
Further amend the amendment in section 6 by striking out all 
of the first 2 lines (page 3, lines 11 and 13 in amendment) and 
inserting in their place the following: 
'Sec. 6. 36 MRSA §5219-AA is enacted to read: 
§5219-AA. 
Community wind power generator credit' 
Further 
amend the amendment in section 6 in §5219-Y in 
subsection 3 in the 3rd line (page 3, line 39 in amendment) by 
striking out the fOllowing: 
"2010" and inserting in its place 
the following: 
'2011' 
Further amend the amendment in section 6 in §5219-Y in 
subsection 3 in the last 2 lines (page 3, lines 47 and 48 in 
amendment) by striking out the fOllowing: 
"section and section 
1760, subsections 88 and 89." and inserting in its place the 
following:' section, section 1760, 
subsection 89 and section 
2017. 
The commissioner may not certify a legal entity as 
a 
qualified community wind power generator if that entity commenced 
the site permit application process for the project prior to the 
effective date of this subsection.' 
Further amend the amendment in section 6 
in §5219-Y by 
adding after subsection 3 the fOllowing: 
'4. 
Repeal. 
This section is repealed December 31, 2007.' 
Further amend the amendment by striking out all of sections 
to 12. 
SENATE AMENDMENT 
.. 
~. 
SENATE AMENDMENT "A" to SENATE AMENDMENT "A" to S.P. 477, L.D. 
l379 
Further amend 
any 
nonconsecutive 
consecutively. 
the amendment 
Part 
letter 
by 
or 
SUMMARY 
relettering or renumbering 
section 
number 
to 
read 
This amendment accomplishes the following. 
1. 
It delays from October 1, 2005 to October 1, 2006 the 
sales tax benefits provided to qualified community wind power 
generators and delays from December 31, 2010 to December 31, 2011 
the elimination of the sales tax exemption. 
2. 
It establishes a process for reimbursement of certain, 
taxes to qualified community wind power generators. 
3. 
It removes those provisions of Senate Amendment "A" that 
require: 
rulemaking 
regarding 
improved 
permitting 
guidance; 
environmental siting guidelines for wind energy projects; Public 
Utilities 
Commission 
assistance 
in 
financing 
wind 
energy 
projects; 
rulemaking 
regarding 
allowing 
credit 
trading; 
examination by the Public Utilities Commission ot' community wind; 
and 
a 
study of incentives 
to facilitate the development 
of 
community wind power generator projects. 
4. 
It repeals the community wind power generator credit on 
December 31, 2007. 
5. 
It excludes 
a 
community 
wind 
power 
generator 
from 
certification and tax benefits if that entity commenced the site 
permit application process for the project prior to the effective 
date of thi, Act. 
~ 
SPONSORED BY: 
(Senator ROTUNDO) 
COUNTY: 
Androscoggin 
FISCAL ~OTE REQURED 
(See attached) 
SENATE AMENDMENT 
Approved: 05122/06 frac:.. 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
LD 1379 
LR 1948(18) 
An Act To Amend the Maine Wind Energy Act 
Fiscal Note for Senate Amendment 'A" to Senate Amendment "A" 
Sponsor: Sen. Rotundo 
Fiscal Note Required: Yes 
Fiscal Note 
Delays revenue loss - General Fund 
2005-06 
$0 
2006-07 
$0 
Projections 
2007-08 
$94,800 
Other Special Revenue Funds 
$0 
$0 
$0 
$0 
($94,800) 
($5,200) 
Fiscal Detail and Notes 
Projections 
2008-09 
$94,80 
($94,800) 
($5,200) 
This amendment delays the sales tax benefits until October 1,2006 and repeals the income credit on December 31, 
2007. It is estimated that one project of approximately 10 megawatts could reduce sales tax revenue by $100,000. 
The 10 megawatt limit is per each site so it is possible that one project could be in multiple locations and not be 
limited in size. The fiscal note assumes one 10 megawatt project undertaken within the limited time frame available. 
LR1948(18) - Fiscal Note - Page 1 of 1