An Act To Exempt from the Sales Tax Electricity Used in Homes Further 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 MRS A §1760, sub-§9-B, as amended by PL 1999, c. 657, §21, is further amended to read: 9-B. Residential electricity. Sale and delivery of t:ae ;Ei!=st:--~-Jii;J,ewat:t:-~~-e;E residential electricity pe~--ffiG.B-1;a. For the purpose of this subsection, residential electricity means electricity furnished to homes, mobile homes, boarding homes and apartment houses, with the exception of hotels and motels. Where residential electricity is furnished through one meter to more than' one residential unit and where the transmission and distribution utility applies its tariff on a per unit basis, the furnishing of electricity is considered a separate sale for each unit to which the tariff applies. For purposes of this subsection, "delivery" means transmission and distribution; Sec. 2. Application. This Act applies to sales of electricity on or after October 1, 2005. Page l-LR0700(2) COMMITTEE AMENDMENT
Maine Legislature, Session 122, LD 1116
Committee Amendment CA_A_H175 (House)

COMMITTEE AMENDMENT 
to H.P. 769, L.D. 1116, Bill, "An 
Act To Exempt from the Sales Tax Electricity Used by a Senior 
Citizen To Heat a Home" 
Amend the bill by striking out the title and substituting 
the following: 
'An Act To Exempt from the Sales Tax Electricity Used in Homes' 
Further 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 MRS A §1760, sub-§9-B, as amended by PL 1999, c. 
657, §21, is further amended to read: 
9-B. 
Residential electricity. 
Sale and delivery of t:ae 
;Ei!=st:--~-Jii;J,ewat:t:-~~-e;E residential electricity 
pe~--ffiG.B-1;a. 
For the purpose of this subsection, 
"residential electricity" 
means electricity furnished to homes, 
mobile 
homes, 
boarding 
homes and apartment houses, with the exception of hotels and 
motels. Where residential electricity is furnished through one 
meter 
to 
more 
than' one 
residential 
unit 
and 
where 
the 
transmission and distribution utility applies its tariff on a per 
unit basis, 
the 
furnishing 
of electricity 
is 
considered 
a 
separate sale for each unit to which the tariff applies. 
For 
purposes of this subsection, "delivery" means transmission and 
distribution; 
Sec. 2. Application. 
This Act applies to sales of electricity 
on or after October 1, 2005.' 
Page l-LR0700(2) 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ·A .. to H.P. 769, L.D. 1116 
SUMMARY 
This 
amendment 
exempts 
from 
sales 
tax 
all 
sales 
of 
residential electricity on or after October 1, 2005. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04114/05 ;:t;?ac:.. 
LD 1116 
LR0700(02) 
An Act To Exempt from the Sales Tax Electricity Used by a Senior Citizen to Heat a Home 
Fiscal Note for Bill as Amended by Committee AmendmentA" 
Net Cost (Savings) 
General Fund 
'!venue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
2005-06 
$1,776,528 
($1,776,528) 
($95,472) 
2006-07 
$2,566,096 
($2,566,096) 
($137,904) 
Projections 
2007-08 
$2,665,928 
($2,665,928) 
($146,232) 
Projections 
2008-09 
$2,628,392 
($2,628,392) 
($144,173) 
Exempting all residential electricity from the sales and use tax is expected to reduce General Fund revenue by 
$1,776,528 in fiscal year 2005-06 and $2,566,096 in fiscal year 2006-07. 
LR0700(2) - Fiscal Note - Page 1 of 1