An Act To Amend the Law Regarding Resale Certificates
Maine Legislature, Session 122, LD 0169
Committee Amendment CA_A_H78 (House)
Amends: 36 MRSA §1754-B

COMMITTEE AMENDMENT 
.. If" to H. P • 120 , 
L . D . 169 , 
B i 11 , 
" An 
Act To Amend the Law Regarding Resale Certificates" 
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 and 2-C, as enacted by PL 
2003, c. 673, Pt. AAA, §2, are amended to read: 
2-B. 
Provisiona1 resa1e certificates; new accounts. 
The 
assessor shall issue a provisional resale certificate to each 
applicant for initial registration that states on its application 
that it expects to make annual gross sales of $;bQ7'QQQ $3,000 or 
more. 
A provisional resale certificate issued between January 
1st and September 30th is effective for the duration of the 
calendar year in which it is issued and the 2 subsequent years. 
A provisional resale certificate issued between October 1st and 
December 
31st is effective until 
the 
end 
of 
the 
aeHt 
3rd 
succeeding calendar year. 
Each certificate must contain the name 
and 
address 
of 
the 
retailer, 
the 
expiration 
date 
of 
the 
certificate and the certificate number. 
If a vendor has a true 
copy of a retailer's resale certificate on file, that retailer 
need not present the certificate for each subsequent transaction 
with that vendor during the ea;beaeaF-yeaF period for which it is 
valid. 
2-C. 
Annua1 resa1e certificates; contents; presentation to 
vendor. 
The 
assessor shall aaaaa;bly periodically review the 
status of each retailer registered under this section. 
On or 
before 
geeemBe!'--~-ef--&a<!h--yeaF the date of expiration of a 
resale certificate, the assessor shall issue to each registered 
retailer with gross sales of $;bQ7'GGG $3,000 or more during the 12 
months 
preceding 
the 
assessor's 
review 
aB--aBH~al 
g 
resale 
Page l-LR0044(2) 
COMMITTEE AMENDMENT 
*' 
~~. 
COMMITTEE AMENDMENT ,It .. to H.P. 120, L.D. 169 
certificate effective for the next s1:leeeeQiRCjJ .1 calendar year: 
~. Each certificate must contain the name and address of the 
retailer, 
the 
expiration 
date 
of 
the 
certificate 
and 
the 
certificate number. 
If a vendor has a true copy of a retailer's 
resale certificate on file, that retailer need not present the 
certificate for 
each subsequent transaction with that vendor 
during the ea*eRQar:-year: period for which it is valid. 
Sec. 
2. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
The 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEP~ 
OF 
Maine Revenue Services 
0002 
following 
Initiative: 
Provides one-time funds for the printing and mailing 
costs associated with the change in resale certificates. 
GENERAL FURl> 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2005-06 
$4,000 
$4,000 
2006-07 
$0 
$0' 
This amendment is the majority 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 extends the duration of resale certificates from 
one year to 3 years. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
.. 
• 
Approved: 03/03/05 ;:t;?ac:.. 
LD169 
LR 0044(02) 
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 
Majority 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 
$95,973 
$0 
($95,973) 
($5,264) 
Projections 
2008-09 
$99,812 
$0 
($99,812) 
($5,475) 
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 bill 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(2) - 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(2) - App-Alloc - Page 1 of 1 
2005-06 
$4,000 
$4,000 
2006-07 
$0 
$0 
I 
..