An Act Concerning Technical Changes to the Tax Laws
Maine Legislature, Session 124, LD 1093
Senate Amendment SA_A_S315 (Senate)
Amends: 36 MRSA §1752, 36 MRSA §5142

SENATE AMENDMENT" A " to H.P. 755, LD. 1093, Bill, "An Act Concerning 
Technical Changes to the Tax Laws" 
Amend the bill by inserting after section 22 the following: 
'Sec. 23. 36 MRSA §1752, sub-§8-C is enacted to read: 
8-C. Pet. "Pet" has the same meaning as under Title 7, section 3907, subsection 
22-B.' 
Amend the bill by inserting after section 68 the following: 
'Sec. 69. 36 MRSA §5142, sub-§l, as amended by PL 2005, c. 12, Pt. LLLL, § 1, 
is further amended to read: 
1. General. A tax is imposed for each taxable year on the Maine adjusted gross 
income of every nonresident individual. The amount of the tax equals the tax computed 
under section 5111 and chapter 805, as if the nonresident were a resident, multiplied by 
the ratio of the individual's Maine adjusted gross income, as defined in section 5102, 
subsection 1-C, paragraph B, to the nonresident's entire federal adjusted gross income, as 
modified by section 5122. The Maine adjusted gross income of a nonresident individual 
derived from or connected with sources in this State is the sum of the following: 
A. The net amount of items of income, gain, loss, and deduction entering into the 
nonresident individual's federal adjusted gross income that are derived from or 
connected with sources in this State including (i) the individual's distributive share of 
partnership or limited liability company income and deductions determined under 
section 5192, (ii) the individual's share of estate or trust income and deductions 
determined under section 5176, and (iii) the individual's pro rata share of the income 
of an S corporation derived from or connected with sources in this State; and 
B. The portion of the modifications described in section 5122, subsections 1 and 2 
that relates to income derived from or connected with sources in this State, including 
any modifications attributable to the nonresident individual as a partner of a 
paJinership, shareholder of an S corporation, member of a limited liability company 
or beneficiary of an estate or trust.' 
Amend the bill by inserting after section 81 the following: 
SENATE AMENDMENT 
~ 
~". 
SENATE AMENDMENT" A" to H.P. 755, L.D. 1093 
'Sec. 82. Application. That section of this Act that amends the Maine Revised 
Statutes, Title 36, section 5142, subsection 1 applies to tax years beginning on or after 
January 1,2010.' 
Amend the bill by inserting after section 82 the following: 
'Sec. 83. Contingent effective date. That section of this Act that enacts the 
Maine Revised Statutes, Title 36, section 1752, subsection 8-C takes effect only if Title 
is amended in the First Regular Session of the 124th Legislature to enact a sales tax on 
pet grooming or pet boarding services.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment provides that the definition of "pet" for sales tax purposes has the 
same meaning as under the animal welfare laws and excludes equines. This amendment 
also clarifies the application of the Maine im:ome tax to nonresidents. 
SPONSORED BY: / r =--'/J V \ 'v U'0L-=· -'iF 
(Senator PERR 
COUNTY: Penobscot 
SENATE AMENDMENT 
) 
)