An Act To Exempt Fuel Used by Commercial Fishing Vessels from the Sales Tax
Maine Legislature, Session 124, LD 0743
Committee Amendment CA_A_S102 (Senate)
Amends: 36 MRSA §2013

COMMITTEE AMENDMENT " A " to S.P. 290, L.D. 743, Bill, "An Act To 
Exempt Fuel Used by Commercial Fishing Vessels from the Sales Tax" 
Amend the bill in the emergency preamble in the 2nd paragraph in the first line (page 
I, line 3 in L.D.) by striking out the following: "groundfishing and lobstering industries in 
Maine are" and inserting the following: 'fishing industry in Maine is' 
Amend the bill in the emergency preamble in the 3rd paragraph in the 2nd line (page 
I, line 6 in L.D.) by striking out the following: "groundfishing or lobstering" and 
inserting the following: 'fishing' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §2013, sub-§2-A is enacted to read: 
2-A. Internal combustion fuel for commercial fishing. Any person that purchases 
internal combustion fuel for the purpose of operating or propelling a commercial fishing 
boat must be refunded a portion of sales tax paid upon presenting to the State Tax 
Assessor evidence that the purchase is eligible for refund under this section. The amount 
of the refund is equal to the portion of the sales tax attributable to the sales price of 
internal com bustion fuel that exceeds $3 for sales from July I, 2009 to June 30, 20 I 0 and 
$3.50 for sales after June 30, 2010. Applications for refund must be filed with the 
assessor within 36 months of the date of purchase. By January 15th annually the assessor 
shall report to the joint standing committee of the Legislature having jurisdiction over 
taxation matters the number of persons granted refunds under this subsection and the 
amount of refunds paid during the previous calendar year. 
Emergency clause. 
In view of the emergency cited in the preamble, this 
legislation takes effect July 1,2009.' 
COMMITTEE AMENDMENT 
Pl. mS, 
COMMITTEE AMENDMENT" A 
"to S.P. 290, L.D. 743 
SUMMARY 
This amendment expands the application of the sales tax refund for depreciable 
machinery and equipment purchases to include fuel used in all commercial fishing vessels 
and provides that the refund applies only to the sales tax on the portion of the sales price 
that exceeds $3 from July 1,2009 to June 30, 2010 and $3.50 thereafter. The amendment 
also requires the State Tax Assessor to report on the number of persons granted refunds 
and the amount paid and changes the effective date of the legislation to July 1,2009. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
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Approved: 04/20109 frac:.. 
LD743 
LR 634(02) 
An Act To Exempt Fuel Used by Commercial Fishing Vessels from the Sales Tax 
Fiscal Note for Bill as Amended by Committee Amendment'1/. " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
2009-10 
2010-11 
Projections 
2011-12 
Projections 
2012-13 
Net Cost (Savings) 
General Fund 
$0 
$0 
$26,494 
$56,422 
(_j~{evenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
$0 
$0 
$0 
$0 
($26,494) 
($1,453) 
($56,422) 
($3,095) 
This biII provides a refund for a portion of the sales tax paid on the purchase of fuel used in all commercial fishing 
vessels. It applies only to the sales tax paid on the portion of the sales price that exceeds $3.00 per gallon from July 1, 
2009 to June 30,2010 and $3.50 per gallon for sales after June 30,2010. The reduction in sales tax will reduce 
General Fund revenue by $26,494 in FY 2011-12 and $56,422 in FY 2012-13 and thereafter. The Local Government 
Fund revenue will decrease by $1,453 in FY 2011-12 and $3,095 in FY 2012-13 and thereafter. Additional costs to 
Maine Revenue Services associated with issuing the refunds and other duties can be absorbed within existing 
budgeted resources. 
LR0634(02) - Fiscal Note - Page 1 of 1