An Act To Exempt Fuel Used by Commercial Fishing Vessels from the Sales Tax .
Maine Legislature, Session 124, LD 0743
Sponsors: TILTON, DAMON, GERZOFSKY, RA YE, ROSEN, TRAHAN, ADAMS, MAZUREK, WEAVER
Amends: 36 MRSA §1752, 36 MRSA §1760

. FIRST REGULAR SESSION-2009 
Legislative Document 
No. 743 
S.P.290 
In Senate, February 26, 2009 
An Act To Exempt Fuel Used by Commercial Fishing Vessels from 
the Sales Tax 
. 
(EMERGENCy) 
. Reference to the CommIttee on Taxation suggested and ordered printed. 
9tj)(JIlw~~ 
JOY J. O'BRIEN 
Secretary of the Senate 
Presented by Senator RECTOR Of Knox. 
Cosponsored by Representative TILTON of Harrington and 
Senators: DAMON of Hancock, GERZOFSKY of Cumberland, RA YE of Washington, 
ROSEN of Hancock, TRAHAN of Lincoln, Representatives: ADAMS of Portland, 
MAZUREK of Rockland, WEAVER of York. 
Printed on r~cyded paper 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournmentmiIess enacted as emergencies; and 
Whereas, the commercial groundfishing and lobstering industries in Maine are in 
dire economic circumstances; and 
. 
Whereas, sales taxes on diesel engine fuel significantly curtail a. commercial 
groundfishing or lobstering operation's ability to remain profitable and economically 
viable; and . 
. 
Whereas, neighboring states provide sales tax exemptions to commercial fishing 
operations, providing incentives for commercial fishing operations to be based at ports 
outside Maine; 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 
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immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People ofthe State of Maine as follows: 
Sec. 1. 36 MRSA §1752, sub-§1-1 is enacted to read: 
I-I. Commerciallobstering boat. "Commerciallobstering boat" means a boat that 
is used for commerciallobstering by the holder of a Class I, Class II or Class III lobster 
and crab fishing license issued by the Department of Marine Resources. 
Sec. 2. 36 MRSA §1760, sub-§8, GffB, as amended by PL 1987, c. 798, §1,is 
further amended to read: 
B. 
Internal .combustion engine fuel, as defined in section 2902, bought and used for 
the purpose of propelling jet or turbojet engine aircraft; ana 
. 
Sec. 3. 36 MRSA §1760, sub-§8, EfiD, as enacted by PL 2007, c. 240,. Pt. 
WWWW, §2, is amended to read: 
D. Diesel internal combustion engine fuel bought and used from July 1, 2007 to June. 
30,2008 for the purpose of operating or propelling a commercial grOlindfishing boah~ 
and 
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Sec. 4. 36 MRSA §1760, sub-§8, ~ 
is enacted to read: 
E. 
Diesel internal combustion engilie fuel bought and used for the. purpose of 
operating or propelling a commercial gtoundfishing boat or commercial lobstering 
boat. 
. 
Emergency clause. 
In view of the emergency 'cited in the preamble, this 
legislation takes effect when approved. 
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SUMMARY 
From July 1, 2007 to June 30, 2008, diesel engine fuel. used by commercial 
groundfishing boats was exempt from the sales tax. 
This bill restores that exemption and also exempts diesel engine fuel used for the 
purpose of operating or propelling a commerciallobstering boat.