Maine Legislature, Session 125, LD 0563
Committee Amendment CA_A-HA_A_H652 (House)

HOUSE AMENDMENT "If" to COMMITTEE AMENDMENT "A" to S.P. 155, 
L.D. 563, "RESOLUTION, Proposing an Amendment to the Constitution of Maine To 
Use a Portion of the Sales and Use Tax for the Protection of Maine's Fish and Wildlife" 
Amend the amendment by striking out all ofthe first indented paragraph after the title 
(page 1, lines 12 and 13 in amendment) and inserting the following: 
'Amend the resolution by striking out all of that part designated "Constitution, Art. 
IX, §24" (page 1, lines 4 to 10 in L.D.) and inserting the following: 
'Constitution, Art. IX, §24 is enacted to read: 
Section 24. Revenues dedicated to fish and wildlife resources protection. 
In addition to the appropriation of funds required under section 22, a total of 20% of 
revenues raised by means of the sales and use tax laws as applied to sales and use of the 
items listed in subsections 1 to 19 must be allocated to the following 2 departments: 90% 
of the revenue raised pursuant to this section must be allocated to the Department of 
Inland Fisheries and Wildlife or any successor agency responsible for fisheries and 
wildlife management, other than commercial marine fisheries management, to be used 
only for the protection of the State's fish and wildlife resources; and 10% of the revenue 
raised pursuant to this section must be allocated to the Department of Marine Resources 
or any successor agency responsible for diadromous fish management to be used only to 
protect, conserve, restore, manage and enhance diadromous fish populations and their 
habitat in all waters of the State. This section applies to revenues raised by means of the 
sales and use tax laws as applied to sales and use of the following items: 
1. Shotguns. Shotguns; 
2. Rifles. Rifles; 
3. Handguns. Handguns; 
4. Ammunition. Ammunition for shotguns, rifles and handguns; 
5. Bows. Bows; 
6. Crossbows. Crossbows; 
7. Arrow shafts. Arrow shafts; 
" Page 1 - 125LR0014(08)-1 
HOUSE AMENDMENT 
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HOUSE AMENDMENT "1(,, to COMMITTEE AMENDMENT "A" to S.P. 155, L.D. 563 
8. Points. Points for arrow shafts; 
9. Nocks. Nocks; 
10. Vanes. Vanes for arrow shafts; 
11. All-terrain vehicles. All-terrain vehicles; 
12. Boats. Boats used for recreational purposes only; 
13. Motors. Motors for boats used for recreational purposes only; 
14. Snowmobiles. Snowmobiles; 
15. Campers. Campers; 
16. Recreational vehicles. Recreational vehicles; 
17. Camping fees. Camping fees; 
18. Canoes. Canoes; and 
19. Kayaks. Kayaks. 
This section does not apply to additional sales or use tax revenue raised as the result of an 
increase in the rate ofthe sales or use tax imposed after July 1, 2011. This section applies 
to fiscal years beginning on and after July 1, 2013.' , 
Amend the amendment in the last indented paragraph in the last 2 lines (page 1, lines 
and 16 in amendment) by striking out the following: "one and one-quarter" and 
inserting the following: 'twenty' 
Amend the amendment by adding after the last indented paragraph the following: 
'Amend the resolution in the question in the 2nd line (page 1, line 19 in L.D.) by 
inserting after the following: "tax" the following: 'on certain items' , 
SUMMARY 
This amendment incorporates the changes made by Senate Amendment "C" to 
Committee Amendment "A" except that it changes the percentage of revenues raised by 
means of the sales and use tax laws that is dedicated to the protection of the State's fish 
and wildlife resources from 1.20% to 20%. It also specifies that the provision dedicating a 
portion of revenues raised by means of the sales and use tax laws to the protection of the 
State's fish . and wildlife resources applies only to revenues raised by means of the sales 
and use tax laws as applied 
use of 
ain specified items. 
SPONSOREDBY: __ ~~~~ 
__ ~ 
__ ~r-r-__ __ 
TOWN: Bowdoinham 
FISCAL NOTE REQClRED 
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HOUSE AMENDMENT 
Approved: 06114111 Mac 
LD563 
LR 14(08) 
RESOLUTION, Proposing an Amendment to the Constitution of Maine To Use a Portion of the Sales 
and Use Tax for the Protection of Maine's Fish and Wildlife 
Fiscal Note for House Amendment "4,, to Committee Amendment "A" 
Sponsor: Rep. Berry of Bowdoinham 
Fiscal Note Required: Yes 
Fiscal Note 
Delay of contingent impact 
Fiscal Detail and Notes 
Any impact of this bill is contingent on approval by the voters at referendum. Dedicating 20% of sales and use tax 
revenue generated by the purchase of certain vehicles and equipment related to outdoor activities to the protection of 
fish and wildlife resources beginning on or after July 1, 2013 will move the revenue impacts out of the 2012-13 
biennium and restore General Fund revenue losses of $6,259,211 in fiscal year 2011-12 and $11,787,749 in fiscal year 
2012-13, as well as the Other Special Revenue Funds revenue losses of $329,432 in fiscal year 2011-12 and $712,978 
in fiscal year 2012-13 that would have occurred as a result of the committee amendment. The dedicated revenue that 
would have accrued to the Department of Inland Fisheries and Wildlife (DIF&W) and the Department of Marine 
Resources (DMR) in the 2012-2013 biennium will now occur in fiscal years 2013-14 and 2014-15. 
Overall as amended, the bill will reduce General Fund revenue by approximately $1,347,000 in fiscal year 2013-14 
and $1,385,100 million in fiscal year 2014-15 and will reduce revenue sharing by approximately $70,900 in fiscal year 
2013-14 and $72,900 in fiscal year 2014-15. The bill then dedicates 90% or $1,276,200 in fiscal year 2013-14 and 
$1,312,200 in fiscal year 2014-15 to IF&W and 10% or $141,800 in fiscal year 2013-14 and $145,800 in fiscal year 
2014-15 to the DMR. There will also be a one-time administrative cost to the General Fund of approximately $30,000 
in fiscal year 2012-13 for Maine Revenue Services to change its sales tax returns and track sales tax revenue 
associated with the purchase of certain vehicles and equipment related to outdoor activities. 
LR0014(08) - Fiscal Note - Page 1 of 1