An Act To Provide Funding to Postsecondary Marine Training Programs
Maine Legislature, Session 123, LD 0884
Committee: Education and Cultural Affairs
Sponsors: EMERY, RA YE, EDGECOMB, FISCHER, MAZUREK, PENDLETON, PINGREE, TIBBETTS, DAMON, ROSEN
Amends: 12 MRSA §13002, 36 MRSA §1952-A

Legislative Document 
No. 884 
H.P.669 
House of Representati ves, February 27, 2007 
An Act To Provide Funding to Postsecondary Marine Training 
Programs 
Reference to the Committee on Education and Cultural Affairs suggested and ordered 
printed. 
Presented by Representative EMERY of Cutler. 
Cosponsored by Senator RA YE of Washington and 
'7J'l~ 11?7T/~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: EDGECOMB of Caribou, FISCHER of Presque Isle, MAZUREK of 
Rockland, PENDLETON of Scarborough, PINGREE of North Haven, TIBBETTS of 
Columbia, Senators: DAMON of Hancock, ROSEN of Hancock. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 
MRSA §13002, as enacted by PL 2003, c. 414, Pt. A, §2 and as 
affected by c. 614, § 9, is amended to read: 
§13002. Collection by commissioner 
The commissioner or agents of the commissioner shall act on behalf of the State Tax 
Assessor to collect the use tax due under Title 36, chapters 211 to 225 in respect to any 
watercraft, snowmobile or ATV for which an original registration is required under this 
Title at the time and place of registration of that watercraft, snowmobile or A TV. 
All taxes collected pursuant to this section must be transmitted forthwith to the 
Treasurer of State and credited to the General Fund as undedicated revenue, except that 
30% of the use tax collected on watercraft must be deposited in the Marine Training and 
Education Program Fund established in Title 20-A, section 12892. The Legislature shall 
appropriate to the department in each fiscal year an amount equal to the administrative 
costs incurred by the department in collecting revenue under this section. 
Those 
administrative costs must be verified by the Department of Administrative and Financial 
Services. 
For purposes of this section, "original registration" means any registration other than 
a renewal of registration by the same owner. 
Sec. 2. 20-A MRSA c. 437 is enacted to read: 
CHAPTER 437 
MARINE TRAINING AND EDUCATION PROGRAMS 
§12891. Marine training and education programs 
The department, in consultation with the Chancellor of the University of Maine 
System and the President of the Maine Community College System, shall develop marine 
training and education programs for the University of Maine System and the Maine 
Community College System. 
§12892. Marine Training and Education Program Fund 
There is established within the department the Marine Training and Education 
Program Fund, referred to in this chapter as "the fund." The fund receives revenue from 
the sales tax imposed on the sale of watercraft pursuant to Title 36, section 1811. The 
fund must be used for the development and implementation of marine training and 
education programs within the University of Maine System and the Maine Community 
College System pursuant to section 12891. Funds in the fund do not lapse but must b~ 
carried forward. 
Page i - 123LRii293(iH)-1 
§12893. Report 
Beginning December 15, 2008 and every 2 years th~~_aft~L ___ lh.~_ departme.DJ shall 
report to the joint standing committee of the Legislature having jurisdiction over 
education matters regarding the development, implementation and achievement of marine 
training and education programs established under section 12891 and the use of the fund 
established under section 12892. 
Sec. 3. 36 MRSA §1952-A, as amended by PL 2005, c. 218, §26, is further 
amended to read: 
§ 1952-A. Payment of tax on vehicles and recreational vehicles 
The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain 
II 
vehicle or watercraft must, except where the dealer has collected the tax in full, be paid 
by the purchaser or other person seeking registration of the vehicle, snowmobile, all-
terrain vehicle or watercraft at the time and place of registration. In the case of vehicles, 
the tax must be collected by the Secretary of State and transmitted to the Treasurer of 
State as provided by Title 29-A, section 409. In the case of watercraft, snowmobiles and 
all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries 
and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 
13002 to 13005. If the dealer collects the tax due under this Part on the sale of watercraft, 
30% of that tax collected must be deposited in the Marine Training and Education 
Program Fund established in Title 20-A, section 12892. 
SUMMARY 
This bill requires the Department of Education, working with the Chancellor of the 
University of Maine System and the President of the Maine Community College System, 
to develop marine training and education programs, to be available within the University 
of Maine System and the Maine Community College System. The programs are funded 
by a diversion of revenue from the sales and use tax imposed on watercraft. The current 
sales and use tax on watercraft is 5%. This bill maintains that rate but allocates 30% of 
the revenue from the sales and use tax imposed on watercraft, which is equivalent to 
1.5% of the taxable sales that are subject to the 5% tax. 
rage 2· i23LR029..)({I!)-·!