An Act To Designate Sales Tax Holiday Weekends
Maine Legislature, Session 124, LD 1148
Committee Amendment CA_A-HA_A_H555 (House)

HOUSE AMENDMENT "ff" to COMMITTEE AMENDMENT "A" to H.P. 792, 
L.D. 1148, Bill, "An Act To Designate Sales Tax Holiday Weekends" 
Amend the amendment by striking out the substitute title and replacing it with the 
following: 
'An Act To Designate a Sales Tax Holiday on Energy Star Products an~ Clothing' 
Amend the amendment in section 1 by striking out all of subsection 92 (page 1, lines 
to 21 in amendment) and inserting the following: 
'92. First Saturday in October 2009. Sales of clothing or Energy Star qualified 
products on Saturday, October 3, 2009, except sales of clothing the price of which 
exceeds $200 or sales of Energy Star qualified products the price of which exceeds 
$1,500. Transfer of possession of and payment in full for the property must occur on that 
day and prior sales or layaway sales are ineligible. For the purposes of this subsection, 
"Energy Star qualified product" means a product that meets the energy efficient 
guidelines set by the United States Environmental Protection Agency and the United 
States Department of Energy that is authorized to carry the Energy Star label. For the 
purposes of the this subsection, "clothing" means all human wearing apparel suitable for 
general use. Paragraphs A and B contain examples and are not intended to be an all-
inclusive list. 
A. 
"Clothing" includes aprons, household and shop; athletic supporters; baby 
receiving blankets; bathing suits and caps; beach capes and coats; belts and 
suspenders; boots; coats and jackets; costumes; diapers, children and adult, including 
disposable diapers; ear muffs; formal wear; garters and gaI1er belts; girdles; gloves 
and mit1ens for general use; hats and caps; insoles for shoes; lab coats; neckties; 
overshoes; pantyhose; rain wear; rubber pants; sandals; scarves; shoes and shoelaces; 
sl ippers; sneakers; socks and stockings; steel-toed shoes; underwear; uniforms, 
athletic and nonathletic; and wedding apparel. 
B. "'Clothing" does not include belt buckles sold separately; costume masks sold 
separately; patches and emblems sold separately; sewing equipment and supplies, 
including, but not limited to, knitting needles, patterns, pins, scissors, sewing 
machines, sewing needles, tape measures and thimbles; and sewing materials that 
HOUSE AMENDMENT 
HOUSE AMENDMENT • .fi" to COMMITTEE AMENDMENT "A" to H.P. 792, L.D. 1148 
become part of clothing, including, but not limited to, buttons, fabric, lace, thread, 
yam and zippers. 
This subsection is repealed June 30, 2010.' 
Amend the amendment in section 2 in the 4th line (page I, line 25 in amendment) by 
striking out the following: "Columbus Day weekend" and inserting the following: 'first 
Saturday in October' 
SUMMARY 
I 1 
SPO NSO RED BY: H-+--'o.J-¥-\!-lI:=;"...".....LIlo'-."."""..-Hcl::l>:f\-\f-L-\--
(Representative 
FISCAL ~OTE RH.1URED 
(See attach.~d) 
HOUSE AMENDMENT 
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Revised: 06/05/09 Mac.. 
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LD 1148 
LR 1251(05) 
An Act To Designate Sales Tax Holiday Weel{ends 
Fiscal Note for House Amendment '#" to Committee Amendment "A" 
Sponsor: Rep. Strang Burgess of Cumberland 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2009:-10 
($4,546,600) 
$4,546,600 
$253,400 
2010-11 
$0 
$0 
$0 
PI'ojections 
2011-12 
$0 
$0 
$0 
Projections 
2012-13 
$0 
$0 
$0 
This amendment changes the one-time tax holiday from Columbus Day weekend 2009 to the first Saturday in October 
2009 and provides restrictions on the items that quality for sales tax exemption. The changes in the tiining and the 
qualified products reduce the, General Fund revenue loss by $4,546,600 and reduce Local Government Fund revenue 
loss by $253,400. As amended, the bill will reduce General Fund revenue by $1,805,000 and Local Government Fund 
revenue by $95,000. 
LR 1251 (05) - fiscal Note - Page I of 1