An Act To Encourage Alternative Energy and Promote Maine Businesses
Maine Legislature, Session 124, LD 0471
Committee: Taxation
Sponsors: SULLIV AN, CONNOR, BRYANT, NUTTING, PERRY

MAINE STATE LEGISLATURE 
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124th MAINE L GISLATURE 
Legislative Document 
No. 471 
S.P.174 
In Senate, February 10,2009 
An Act To Encourage Alternative Energy and Promote Maine 
Businesses 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator SULLIV AN of York. 
Cosponsored by Representative CONNOR of Kennebunk and 
9tf)(J~ 
JOY J. O'BRIEN 
Secretary ofthe Senate 
Senators: BRYANT of Oxford, NUTTING of Androscoggin, PERRY of Penobscot. 
Printed on recycled paper 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, with the high level of dependence on oil in Maine as a source of home 
heating and the rapid price fluctuations of oil, it is imperative that alternative Sources of 
home heating be encouraged; and 
Whereas, wood pellet stoves are a viable source of home heating for Maine 
residents due to the wide availability in Maine of wood pellets, a by-product of recycled 
wood from sawmills; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec.!. 36 MRS A §1817 is enacted to read: 
§1817. Wood pellet stove credit 
Notwithstanding any prOVISIon of this chapter to the contraIy, a person who 
purchases a wood pellet stove in this State may apply to the bureau for a refund of the 
state sales tax paid on that wood pellet stove. The refund must be in the form of a 
voucher that may be used only for the purchase of wood pellets from a person in this 
State. 
The bureau shall adopt routine technical rules pursuant to Title 5, chapter 375, 
subchapter 2-A to implement the provisions of this section. 
Sec. 2. Retroactivity. This Act applies retroactively to July 1,2008. 
Emergency clause. 
In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill allows a person who purchases a wood pellet stove in Maine to apply for a 
refund of the Maine sales tax paid on that stove. The bill applies to purchases made on or 
after July I, 2008. The Department of Administrative and Financial Services, Bureau of 
Revenue Services is required to administer the refund, including providing the refund in 
the form of a voucher that may be used only for the purchase of wood pellets from a 
person in Maine. 
Page I - 124LR0184(Ol)-1 
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