An Act To Ensure Fair Wages
Maine Legislature, Session 123, LD 1697
Senate Amendment SA_B_S602 (Senate)
Amends: 36 MRSA §1811

SENATE AMENDMENT" e " 
to S.P. 604, L.D. 1697, Bill, "An Act To Ensure 
Fair Wages" 
Amend the bill by inserting after section 9 the following: 
'Sec. 10. 36 MRSA §1811, first ~, as amended by PL 2007, c. 410, §5 and 
affected by §6 and amended by c. 444, § I, is repealed and the following enacted in its 
place: 
A tax is imposed on the value of all tangible personal property and taxable services 
sold at retail in this State. The rate of tax is 7% on the value of liquor sold in licensed 
establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 
28-A, chapter 43; 7% on the value of rental of living quarters in any hotel, rooming house 
or tourist or trailer camp; 10% on the value of rental for a period of less than one year of 
an automobile, including a loaner vehicle that is provided other than to a motor vehicle 
dealer's service customers pursuant to a manufacturer's or dealer's warranty; 7% on the 
value of prepared food; 3% on the value of electricity and coal, oil, wood and other fuel 
used for cooking and heating in a business with 50 or fewer employees; and 5% on the 
value of all other tangible personal property and taxable services. Value is measured by 
the sale price, except as otherwise provided. As used in this section "loaner vehicle" has 
the same meaning as in section 1752, subsection 11, paragraph B, subparagraph (8). The 
value of rental for a period of less than one year of an automobile is the total rental 
charged to the lessee and includes, but is not limited to, maintenance and service 
contracts, drop-off or pick-up fees, airport surcharges, mileage fees and any separately 
itemized charges on the rental agreement to recover the owner's estimated costs of the 
charges imposed by government authority for title fees, inspection fees, local excise tax 
and agent fees on all vehicles in its rental fleet registered in the State. All fees must be 
disclosed when an estimated quote is provided to the lessee. 
Sec. 11. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
SENATE AMENDMENT 
SENATE AMENDMENT"~" to S.P. 604, L.D. 1697 
I 
Initiative: Provides one-time funds for the administrative costs associated with the change 
in the sales tax rate for certain business energy products. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2007-08 
$0 
$0 
2008-09 
$30,000 
$30,000 
Sec. 12. Effective date. That section of this Act that repeals and replaces the 
Maine Revised Statutes, Title 36, section 1811, first paragraph takes effect July 1,2009.' 
SUMMARY 
lOIn order to offset the increase in the minimum wag~, this amendment reduces the 
II 
sales tax imposed on a business with 50 or fewer employees for fuel oil and electricity 
from 5% to 3% effective July I, 2009. This amendment also corrects a conflict created 
by Public Law 2007, chapters 410 and 444, which affected the same provision of law, by 
incorporating the changes made by both laws. 
It also adds an appropriations and 
allocations section. 
FISCAL NOTE REQUIRED 
7 
(See attached) 
, 
\ 
SPONSORED BY: --~~~~~~--~~~~~~~-
(Senator COU 
COUNTY: Yor 
SENATE AMENDMENT 
Approved: 04110/08 
;:!;p'a~ 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
LD 1697 
LR 226(05) 
An Act To Ensure Fair Wages 
Fiscal Note for Senate Amendment" e " 
Sponsor: Sen. Courtney of York 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$0 
$0 
$0 
$0 
2008-09 
$30,000 
$30,000 
$0 
$0 
Projections 
2009-10 
$9,176,640 
$0 
($9,176,640) 
($503,360) 
Projections 
2010-11 
$9,603,240 
$0 
($9,603,240) 
($526,760) 
Lowering the sales tax on the value of certain fuels used by businesses with 50 or fewer employees will reduce 
General Fund revenue by $9,176,640 in fiscal year 2009-10 and $9,603,240 in fiscal year 20 I 0-11. This amendment 
also includes a General Fund appropriation of $30,000 in fiscal year 2008-09 for Maine Revenue Services for the one-
time expenses related to the change in the tax rate. 
LR0226(05) - Fiscal Note - Page 1 of 1