An ActTo Designate Sales Tax Holiday Weekends
Maine Legislature, Session 124, LD 1148
Committee: Taxation
Sponsors: STRANG BURGESS, ROSEN, AUSTIN, AYOTTE, BICKFORD, BRIGGS, BURNS, CEBRA, CONNOR, CUSHING, EDGECOMB, FLETCHER, FLOOD, GIFFORD, GILES, JOHNSON, JOY, KAENRATH, KNAPP, KNIGHT, LANGLEY, LEWIN, MILLETT, MORRISON, PRESCOTT, RICHARDSON, ROBINSON, SAVIELLO, SYKES, TUTTLE, WEAVER, BLISS, BOWMAN, GOOLEY, HASTINGS, MILLS, RAYE
Amends: 36 MRSA §1760

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Legislative Document 
No. 1148 
H.P.792 
House of Representatives; March 23, 2009 
An ActTo Designate Sales Tax Holiday Weekends 
Reference to the Committee on Taxation suggested and ordered printed. 
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1I7.l1/tI£~{ 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative STRANG BURGESS of Cumberland. 
Cosponsored by Senator ROSEN of Hancock and 
Representatives: AUSTIN of Gray, AYOTTE of Caswell., BICKFORD of Auburn, BRIGGS of 
Mexico, BURNS of Whiting, CEBRA of Naples, CONNOR of Kennebunk, CUSHING of 
Hampden, EDGECOMB of Caribou, FLETCHER of Winslow, FLOOD of Winthrop, FOSSEL 
. of Ahi.a, GIFFORD of Lincoln, GILES of Belfast, HANLEY ,of Gardiner, JOHNSON of 
Greenville, JOY of Crystal, KAENRATH of South Portland, KNAPP of Gorham, KNIGHT of 
Livermore Falls, LANGLEY of Ellsworth, LEWIN of Eliot, McKANE of Newcastle, MILLER 
ofSorrierville, MILLETT of Waterford, MORRISON of South Portla~d, NUTTING of . 
Oakland, PRESCOTT of Topsham, RICHARDSON of Carmel, RICHARDSON of Warren, 
ROBINSON of Raymond, ROSEN of Bucksport, SAVIELLO of Wilton, SYKES of Harrison, 
TUTTLE of Sanford, WEAVER of York, Senators: BLISS of Cumberland, BOWMAN of 
York, DAVis of Cumberland, GOOLEY of Eranklin, HASTINGS of Oxford, MILLS of 
Somerset, ~ASS of York, 'PLowMAN of Penobscot, RAYE of Washington. 
. Pd.llled on recycled paper 
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Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §1760, sub-§92 is enacted to read: 
92. Columbus Day weel{end. Sales during Columbus Day weekend in October, 
except sales of telecommunications equipment, tobacco products, gas; electricity, motor 
vehicles, motorboats, meals or a single item the price of which is in excess of $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. For purposes of this subsection, 
"weekend" means a contiguous Saturday, Sunday and Monday in the same month, 
begirming at 12:01 a.m. Saturday and ending at inidnight Monday. 
Sec. '2. Report. On or before December 31; 2Q09, the Director of the Bureau of 
Revenue Services within the Department of Administrative and Financial Services shall 
certify to the State Controller the amount of sales tax unpaid, as well as revenue raised 
from personal and corporate income taxes and other sources as a result of the sales tax 
holiday weekend. The director shall file a report with the Joint Standing Committee on 
Taxation detailing by fund the amount of revenue that had been deposited in each fund 'if 
sales tax had been paid during the sales tax holiday weekend. 
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The Department of Administrative and Financial Services, Bureau. of Revenue 
Services shall, in consultation with the Maine Merchants Association recommend 2 
weekends beginning in 2010 to desigriate as sales tax holiday weekends. The Bureau of 
Revenue Services shall report to the Joint Standing Committee on Taxation the dates that 
have been. agreed upon between the Bureau of Revenue Services and' the Maine 
Merchants Association. The Joint Standing Committee on Taxation has authority to 
. submit legislation pertaining to the dates that are selected for the sales. tax holiday 
weekends to the Second Regular Session of the 124th Legislature. 
SUMMARY 
This bill provides an exemption from the sales tax for all items sold on Columbus 
Day weekend in October. The bill also sets out exemptions to the sales tax holiday 
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weekend. The bill requires the Director of the Bureau of Revenue Services within the 
Department of Administrative and Financial Services to report to the State Controller the 
amount of sales tax unpaid, as well as revenue raised from p~rsonal and corporate income 
taxes and other sources as a result of the sales tax holiday weekend. The Bureau of 
Revenue' Services and the Maine Merchants Association shall consult and present 
recommendations to the Joint Standing Committee on Taxation for 2 sales tax holiday 
weekends for the year 2010 and beyond. The Joint Standing Committee on Taxation has 
authority to submit legislation to the Second Regular Session of the 124th Legislature·· 
pertaining to the dates that are selected for the sales tax holiday weekends. 
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