An Act To· ClarifY the Sales Tax Exemption for Air Ambulance Services
Maine Legislature, Session 122, LD 2085
Committee Amendment CA_A-HA_A_H1113 (House)
Amends: 36 MRSA §1760, 36 MRSA §2557

HOUSE AMENDMENT "A" to COMMITTEE AMENDMENT "A" to S.P. 816, 
L.D. 2085, Bill, "An Act To· ClarifY the Sales Tax Exemption for Air Ambulance 
Services" 
Amend the amendment in the first paragraph in the first 3 lines (page 1, lines 11 to 13 
in amendment) by striking out the following: "in section 1 in subsection 26 in the 2nd line 
(page 1, line 5 in L.D.) by striking out the following: 'incorporated nonprofit ambulance' 
and inserting in its place the following: 'incoporated nonprofit ambulance'" and inserting 
in its place the following: 'by striking out everything after the enacting clause and before 
the summary and inserting in its place the following:' 
'Sec. 1. 36 MRSA §1760, sub-§26, as amended by PL 1997, c. 723, §1, is further 
amended to read: 
26. 
Nonprofit fire departments and nonprofit ambulance services. Sales to 
incorporated nonprofit fire departments and to incorporated nonprofit ambulance 
services, sales to air ambulance services that are limited liability companies all of whose 
members are nonprofit organizations and sales of tangible personal property leased to air 
ambulance services that are limited liability companies all of whose members are 
nonprofit organizations. 
Sec. 2. 36 MRSA §2557, sub-§5, as enacted by PL 2003, c. 673, Pt. B, §25 and 
affected by §29, is amended to read: 
5. 
Nonprofit fire departments and nonprofit ambulance services. 
Sales to 
incorporated nonprofit fire departments 
aad~ to incorporated nonprofit ambulance 
services and to air ambulance services that are limited liability companies all of whose 
members are nonprofit organizations; 
Sec. 3. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Homestead Property Tax Exemption Reimbursement 0886 
Initiative: Deappropriates excess funds in fiscal year 2006-07. 
HOUSE AMENDMENT 
i'· 
~. 
HOUSE AMENDMENT ':A" to COMMITTEE AMENDMENT "A" to S.P. 816, L.D. 2085 
GENERAL FUND 
2005-06 
2006-07 
All Other 
$0 
($700,000) 
GENERAL FUND TOTAL 
$0 
($700,000) 
Sec. 4. Retroactivity. This Act applies retroactively to sales that occurred and 
leases that were entered into prior to the effective date of this Act upon which no Maine 
sales or use tax has been paid.' , 
Further amend the amendment by striking out all of the 2nd and 3rd paragraphs after 
the title (page 1, lines 14 to 17 in amendment) 
SUMMARY 
This amendment expands an existing sales and use tax exemption to include air 
ambulance services that are limited liability companies, all of whose members are 
nonprofit organizations. 
The amendment adds a similar exemption to the service 
provider tax law and applies the exemption retroactively to sales that occurred and leases 
that were entered into prior to the effective date of this legislation. The amendment also 
deappropriates funds from the Homestead Property Tax Exemption Reimbursement 
program to offset the loss i 
I Fund revenue. 
(Representative WATSON) 
TOWN: Bath 
FISCAL NOTE REQUIRED 
(See Attached) 
HOUSE AMENDMENT 
Approved: OS/23/06 frac:.. 
LD 2085 
LR 3249(07) 
An Act to Clarify the Sales Tax Exemption for Air Ambulance Services 
Fiscal Note for House Amendment "f>," to Committee Amendment "A" 
Sponsor: Rep. Watson 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2005-06 
$0 
$0 
$0 
$0 
2006-07 
($562,083) 
($700,000) 
($137,917) 
($7,411) 
Projections 
2007-08 
($700,000) 
($700,000) 
$0 
$0 
Projections 
2008-09 
($700,000) 
($700,000) 
$0 
$0 
This amendment reduces the General Fund cost of the bill by $562,083 in fiscal year 2006-07. As amended, the bill 
has the following impact: 
Projections 
Projections 
Net General Fund Cost (Savings) 
2005-06 
2006-07 
2007-08 
2008-09 
Revenue 
$0 
$662,876 
$0 
$0 
Appropriations 
$0 
($700,000) 
($700,000) 
($700,000) 
$0 
($37,124) 
($700,000) 
($700,000) 
LR3249(7) - Fiscal Note - Page 1 of 1