An Act To Amend the Law Regarding Resale Certificates
Maine Legislature, Session 122, LD 0169
Committee Amendment CA_B_H79 (House)
Committee: Taxation
Amends: 36 MRSA §1754-B

COMMITTEE AMENDMENT ,,8 .. to H.P. 120, L.D. 
Act To Amend the Law Regarding Resale Certificates" 
169, Bill, "An 
Amend the bill by striking out everything after the enacting 
clause 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-D. 
Resale certificates. 
The 
assessor 
shall 
issue 
a 
pFevisieRal resale certificate to each applicant EeF--iBi6ial 
Fe~i6~Fa~ieB 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 $~QTQgg $3,000 or more. 
A 
pFevisieRal--~~-~~~~~~~-issQea--&&~W&&B-~~-~~--aBa 
Sep~effigeF-~g~B-i~-~~~~~¥~~~-~~~~~~-~h&-ea1&BQaF-yeaF 
iB-~~~-~-is-~~~~~--~-pFevisieBal-~e6~~~~r~~~~-issQea 
getweeB-Q€~eBe~-~~-~-~&&F-6~et-i~-~~~~~~~~-~h&-eBa 
e€--~h&-~-~-nc:;.--€a.J.eii('la-£--yeaF... 
Each certificate must 
contain the name and address of the retailerT-~he-eHpiFatieB-aate 
e€-~Be-€e£tifieate and the certificate number. 
1€-a-veBaeF-Bas-a 
~FQe--eepy-~~-~-~~~~-~-~~~-~~~~~~~-~~--fi.J.e7--tBa6 
Fe~ai*eF-~-~~--pF&seB~-~~-ee£~ifiea~e--~~-~-sQ9se~QeB~ 
~FaBsaetieB-~~~-~~-veBaeF-~~~-~-ea*eRaaF-~--~~-wBieB 
it-ie-valia ... 
Sec. 2. 36 MRSA §1754-B, sub-§2-C, as enacted by PL 2003, c. 
673, Pt. AAA, §2, is repealed. 
Sec. 
3. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
Page l-LR0044(3) 
The. 
following 
COMMITTEE AMENDMENT 
~~~. 
COMMITTEE AMENDMENT 
to H.P. 120, L.D. 169 
ADMINISTRATIVE AND FINANCIAL 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 FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2005-06 
$4,000 
$4,000 
2006-01 
$0 
$0' 
This amendment is the minority recommendation of the Joint 
Standing Committee on Taxation. 
It 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. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/03/05 frac:.. 
LD 169 
LR 0044(03) 
An Act To Amend the Law Regarding Resale Certificates 
Fiscal Note for Bill as Amended by Committee Amendment" " 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Minority Report 
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 hill 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(3) - Fiscal Note - Page 1 of 1 
Sec. _x_ Appropriations and Allocations. The following appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL 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 FUND 
All Other 
GENERAL FUND TOTAL 
LR0044(3) - App-Alloc - Page 1 of 1 
2005-06 
$4,000 
$4,000 
2006-07 
$0 
$0 
I '