An Act To Provide Tax Relief to Maine's Forest Products Industry
Maine Legislature, Session 123, LD 2225
Committee Amendment CA_A_S559 (Senate)

COMMITTEE AMENDMENT" A" to S.P. 857, L.D. 2225, Bill, "An-Act To 
Provide Tax Relief to Maine's Forest Products Industry" 
Amend the bill in section 3 in §20 19 by striking out all of subsection 2 and inserting 
the following: 
'2. 
Refund authorized. The State Tax Assessor shall refund to a person that 
purchases parts and supplies for use in the repair and maintenance of motor vehicles and 
trailers that are used directly and primarily in the harvest-related transport of forest 
products the amount of sales tax paid with respect to those parts and supplies upon the 
person's presenting evidence that the purchase is eligible for a refund under this section. 
The refund claim must be submitted on a form prescribed by the assessor and must be 
accompanied by a copy or copies of that portion of the purchaser's most recent filing 
under the Code indicating that the purchaser is engaged in the harvest-related transport of 
forest products and such additional information as the assessor may require. 
The 
purchase must have been made on or after April!, 2008 but before October 1,2008. An 
application for a refund under this subsection must be filed with the assessor within 36 
months of the date of purchase. ' 
Amend the bill in section 3 in §20 19 by striking out all of subsection 4 and inserting 
the following: 
'4. Audit. The assessor may audit a claim for refund filed under subsection 2 or the 
use of a certificate issued under subsection 3. If the assessor determines that the amount 
of the claimed refund is incorrect or that the certificate has been used inappropriately, the 
assessor may issue an assessment within 3 years from the date of purchase or the date the 
claim was filed, whichever is later, or at any time if a fraudulent claim was filed. The 
claimant may seek reconsideration of the assessment pursuant to section 151. 
5. Payment of claims. The assessor shall pay the approved amount to qualified 
applicants under this section within 30 days after receipt of a properly completed claim. 
Interest is not allowed on any payment made to a claimant pursuant to this section.' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 857, L.D. 2225 
Amend the bill by striking out all of section 5 and inserting in its place the following: 
'Sec. 5. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRA TIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
Initiative: Appropriates funds for computer programming and mailing and printing costs. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2007-08 
$7,000 
$7,000 
2008-09 
$0 
$0 
This amendment adds provisions to clarify the application of the exemption and 
improve administration. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/03/08 frac. 
Net Cost (Savings) 
General Fund 
LD 2225 
LR 3486(02) 
An Act To Provide Tax Relief to Maine's Forest Products Industry 
Fiscal Note for Bill as Amended by Committee Amendment "A " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
($407) 
2008-09 
($254) 
Projections 
2009-10 
$13,594 
Appropriations/ Allocations 
General Fund 
$7,000 
$0 
$0 
Revenue 
General Fund 
Other Special Revenue Funds 
Transfers 
General Fund 
Fiscal Detail and Notes 
($167,593) 
($9,007) 
$175,000 
($124,746) 
($6,704) 
$125,000 
($13,594) 
($746) 
$0 
Projections 
2010-11 
$0 
$0 
$0 
$0 
$0 
The General Fund revenue loss associated with the sales tax refund for palis and supplies for use in the repair and 
maintenance of motor vehicles and trailers that are used directly and primarily in the harvest related transpOli of forest 
products is estimated to be $167,593 in fiscal year 2007-08 and $124,746 in fiscal year 2008-09. This bill also 
includes a one-time General Fund appropriation of$7,000 in fiscal year 2007-08 for Maine Revenue Services for the 
administrative costs associated with this refund. 
This legislation also authorizes the Governor to transfer by financial order $175,000 by May 1,2008 and $125,000 by 
July I, 2008 from the emergency pOliion of the State Contingent account to the unappropriated surpl us of the General 
Fund. There is a sufficient balance in the State Contingent account to cover the proposed transfer. 
LR3486(02) - Fiscal Note - Page I of I