Resolve, To Review and Update Sales Tax Exemptions for Products Purchased for Agricultural Use
Maine Legislature, Session 124, LD 0074
Committee: Agriculture, Conservation and Forestry

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Legislative Document 
No. 74 
H.P.64 
House of Representatives, January 9, 2009 
Resolve, To Review and Update Sales Tax Exemptions for Products 
Purchased for Agricultural Use 
Reported by Representative PIEH of Bremen for the Joint Standing Committee on 
Agriculture, Conservation and Forestry pursuant to Public Law 2007, chapter 660, section 18. 
Reference to the Committee on Agriculture, Conservation and Forestry suggested and 
ordered printed under Joint Rule 218. 
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MILLICENT M. MacFARLAND 
Clerk 
Sec. 1. Review of rules. Resolved: That the Depaliment of Agriculture, Food 
and Rural Resources shall review the rules and bulletins of the DepaIiment of 
Administrative and Financial Services, Bureau of Revenue Services related to sales tax 
exemptions for purchase of agriculture products pursuant to the Maine Revised Statutes, 
Title 36, section 1760, subsections 7-B and 7-C and the refund of sales taxes related to 
machinery and equipment purchases for agricultural production pursuant to Title 36, 
section 2013 and determine whether or not the appropriate products for commercial 
agricultural crop and animal production are included within the rules' categories for sales 
tax exemption. The DepaIiment of Agriculture, Food and Rural Resources shall provide 
recommendations to the DepaIiment of Administrative and Financial Services, Bureau of 
Revenue Services for changes to the rules and bulletins by September 15, 2009; and be it 
fllliher 
Sec. 2. Report and recommendations. Resolved: 
That the DepaIiment of 
Administrative and Financial Services, Bureau of Revenue Services shall review the 
recommendations of the Depaliment of Agriculture, Food and Rural Resources under 
section 1 and prepare proposed changes to the rules and bulletins based on the 
recol11!1le!1d~LiClns. The Bureau of Revenue Services shall also prepare a response to the 
depmiment's recommended changes that includes the bureau's comments, any required 
statutory changes and provides an estimate of the impact on revenues. The Bureau of 
Revenue Services shall repOli its findings and any recommendations along with the draft 
rules to the Joint Standing Committee on Taxation and the Joint Standing Committee on 
Agriculture, Conservation and Forestry by January 15, 2010. 
The Joint Standing 
Committee on Taxation may submit a bill to the Second Regular Session of the 124th 
Legislature relating to the repOli. 
SUMMARY 
This resolve directs the DepaIiment of Agriculture, Food and Rural Resources to 
review the rules and bulletins of the DepaIiment of Administrative and Financial 
Services, Bureau of Revenue Services related to sales tax exemptions for purchase of 
agriculture products to determine whether or not the appropriate products for commercial 
agricultural crop and animal production are included within the rules' categories for sales 
tax exemption and to provide recommendations to the DepaIiment of Administrative and 
Financial Services, Bureau of Revenue Services for changes to the rules and bulletins by 
September 15, 2009. It directs the bureau to review the recommendations and to prepare 
proposed changes to the rules and bulletins as well as a response to the recommended 
changes that identifies any required statutory changes and provides an estimate of the 
impact on revenues. 
It requires the bureau to repOli its findings and any 
recommendations along with the draft rules to the Joint Standing Committee on Taxation 
and the Joint Standing Committee on Agriculture, Conservation and Forestry by January 
15,2010 and gives the Joint Standing Committee on Taxation authority to submit a bill to 
the Second Regular Session of the 124th Legislature relating to the repOli. 
Page I - 124LR0566(OI)-1 
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