An Act To Promote Ornamental Horticulture by Amending the Definition of "Commercial Agricultural Production
Maine Legislature, Session 122, LD 0672
Committee: Taxation
Sponsors: KAELIN, SMITH, NUTIING, FINCH, FITTS, MAREAN, SA VIELLO
Amends: 36 MRSA §1752, 36 MRSA §1760, 36 MRSA §2013

Legislative Document 
No. 672 
H.P.492 
House of Representatives, February 8, 2005 
An Act To Promote Ornamental Horticulture by Amending the 
Definition of "Commercial Agricultural Production" 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representati ve FLETCHER of Winslow. 
'!r/~ /J7. 7I/ac~{ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Representatives: KAELIN of Winterport, SMITH of Monmouth, Senator 
NUTIING of Androscoggin and 
Representatives: FINCH of Fairfield, FITTS of Pittsfield, MAREAN of Hollis, SA VIELLO of 
Wilton. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §1752, sub-§I-H is enacted to read: 
I-H. 
Conmercial 
agricultural 
production. 
"Commercial 
agricultural production" means commercial production of crops and 
livestock for human and animal use, including, but not limited 
to, 
the 
commercial 
production 
of 
sod; 
fruits; 
seeds; 
all 
greenhouse crops 
and perennials; 
cut flowers; 
herbs; 
nursery 
stock as defined in Title 7, section 2211, subsection 4; poultry; 
field 
crops; 
cultivated 
or 
pasture 
hay; 
and 
farm 
woodlot 
products, including Christmas trees and maple syrup. 
"Commercial 
agricultural production" 
includes 
the raising and 
keeping of 
equines and bees. 
Sec. 2. 36 MRSA §1752, sub-§17-B, as enacted by PL 2003, c. 
673, Pt. V, §19 and affected by §29, is amended to read: 
I7-B. 
Taxable service. 
"Taxable service" means the rental 
of living quarters in a hotel, rooming house, tourist or trailer 
camp; 
the 
transmission 
and distribution of electricity; 
the 
rental or lease of an automobile; aHa the sale of prepaid calling 
service; and the sale of an automobile extended warranty. 
Sec. 3. 36 MRSA §1760, sub-§7. as amended by PL 1997, c. 550, 
§l, is further amended to read: 
7. 
Products 
used 
in 
aquacultural 
and 
commercial 
agricultural production, and bait. Sales of seed, feed, hormones, 
fertilizer, 
pesticides, 
insecticides, 
fungicides, 
antibiotics, 
weed 
killers, 
defoliants, 
litter 
and 
medicines 
used 
in 
a~Eie~±~~Ea±---aHa 
aquacultural 
and 
commercial 
agricultural 
production 
and 
sales 
of 
bait 
to 
commercial 
fishermen. 
A~Eie~±~~Ea±--~Eea~e~ieH--iHe±~ae6--~~e--~ai6iH~--aHa--*ee~iH~--ef 
e~~iHe6 ... 
Sec. 4. 36 MRSA §2013, sub-§I, ~A, as amended by PL 1993, c. 
151, §l, is repealed. 
SUMMARY 
This bill makes the following changes to the Sales and Use 
Tax Law with respect to commercial agriculture. 
1. 
It enacts 
a 
definition of 
"commercial 
agricultural 
production" for purposes of the laws governing sales tax. 
Page l-LR0971(1) 
2. 
It specifies that the sales tax exemption contained in 
the Maine Revised Statutes, Title 36, section 1760, subsection 7 
applies to products used in commercial agricultural production. 
3. 
It imposes a sales tax on automobile extended warranties.