An Act To Designate Sales Tax Holiday Weekends
Maine Legislature, Session 124, LD 1148
Committee Amendment CA_A_H400 (House)
Committee: Taxation a report that analyzes the results of the sales tax holiday pilot project provided by this Act
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT" A" to H.P. 792, L.D. 1148, Bill, "An Act To 
Designate Sales Tax Holiday Weekends" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide a Sales Tax Holiday Pilot Project' 
Amend the bill by striking out evelything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §1760, sub-§92 is enacted to read: 
92. Columbus Day weekend 2009. Sales of tangible personal property from 12:0 I 
a.m. Saturday, October 10, 2009 to midnight Monday, October 12, 2009, except sales of 
telecommunications equipment, tobacco products, gas, electricity, motor vehicles, 
prepared food or any single item the price of which exceeds $2,500. 
Transfer of 
possession of or payment in full for the property must occur on one of those days and 
prior sales or layaway sales are ineligible. This subsection is repealed June 30, 2010. 
Sec. 2. Report. By February 1, 2010, the State Tax Assessor shall submit to the 
Joint Standing Committee on Taxation a report that analyzes the results of the sales tax 
holiday pilot project provided by this Act. The report must compare sales made on the 
Columbus Day weekend and over the period from September 1, 2009 to November 30, 
2009 with projected sales over those periods and actual sales for those periods over the 
preceding 5 years. The report may contain any.other information that the State Tax 
Assessor believes will assist the Joint Standing Committee on Taxation in determining 
whether sales tax holidays should be continued. 
The Joint Standing Committee on 
Taxation may submit legislation to the Second Regular Session of the 124th Legislature 
related to sales tax holidays.' 
SUMMARY 
This amendment provides a one-time sales tax holiday over Columbus Day weekend 
2009 as a pilot project. The amendment requires the State Tax Assessor to report to the 
Page I -124LR12S1(02)-1 
COMMITTEE AMENDMENT 
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COMMITIEE AMENDMENT" 4" to H.P. 792, L.D. 1148 
Joint Standing Committee on Taxation regarding the impact of the sales tax holiday on 
sales over the Columbus Day weekend and the period from September 1, 2009 to 
November 30, 2009 compared to projections and to past actual sales over the same time 
periods. The committee is authorized to submit legislation to the Second Regular Session 
of the 124th Legislature. 
FISCAL ~OTE HEQulRED 
(See attached) 
COMMITTEE AMENDMENT 
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Net Cost (Savings) 
General Fund 
Approved: 05/01/09 frac.. 
LD 1148 
LR 1251(02) 
An Act To Designate Sales Tax Holiday Weekends 
Fiscal Note for Bill as Amended by Committee Amendment ,~" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
2009-10 
2010-11 
Projections 
2011-12 
$6,351,600 
$0 
$0 
Projections 
2012-13 
$0 
( "'(evenue 
"" .~. 
General Fund 
Other Special Revenue Funds 
($6,351,600) 
($348,400) 
$0 
$0 
$0 
$0 
$0 
$0 
Fiscal Detail and Notes 
This bill creates a one-time sales tax holiday during Columbus Day weekend 2009. The loss of sales tax revenue will 
impact General Fund revenue by $6,351,600 and the loss to the Local Government Fund will be $348,400 during this 
pilot project. 
LR1251 (02) - Fiscal Note - Page 1 of 1