An Act To Create a Sales Tax Holiday for Energy-efficient Appliances and Fixtures
Maine Legislature, Session 125, LD 0476
Committee: Taxation
Sponsors: EDGECOMB, SHERMAN, AYOTTE, CLARK, FITTS, KNIGHT, NASS, RICHARDSON, WEAVER
Amends: 36 MRSA §1760

Legislative Document 
No. 476 
H.P. 369 
House of Representatives, February 10, 2011 
An Act To Create a Sales Tax Holiday for Energy-efficient 
Appliances and Fixtures 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative EDGECOMB of Caribou. 
Cosponsored by Senator SHERMAN of Aroostook and 
Representatives: AYOTTE of Caswell, CLARK of Millinocket, CLARK of Easton, FITTS of 
Pittsfield, KNIGHT of Livermore Falls, NASS of Acton, RICHARDSON of Warren, 
WEAVER of York. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1760, sub-§92 is enacted to read: 
92.  Sales on April 18th of energy-efficient appliances and fixtures.  Sales on 
April 18th annually of new or used energy-efficient items purchased in the State for 
noncommercial or personal use, when the cost of the item is $2,500 or less and when the 
item is designated by the United States Environmental Protection Agency and the United 
States Department of Energy as an Energy Star qualified product or WaterSense qualified 
product.  Transfer of possession or payment in full for the property must occur on April 
18th, and prior sales or layaway sales are ineligible. 
A.  For purposes of this subsection, “sales on April 18th” means sales taking place 
between 12:01 a.m. of that calendar day and midnight of the same day. 
B.  For the purposes of this subsection, "Energy Star qualified product" means any 
dishwasher, clothes washer, air conditioner, ceiling fan, compact fluorescent light 
bulb, dehumidifier, programmable thermostat or refrigerator recognized by the 
United States Environmental Protection Agency and the United States Department of 
Energy as meeting or exceeding each agency’s requirements under the Energy Star 
program, as indicated by an Energy Star label affixed to the item or its packaging.   
C.  For the purposes of this subsection, "WaterSense qualified product" means any 
bathroom sink faucet, faucet accessory, shower head, toilet or urinal recognized by 
the United States Environmental Protection Agency and the United States 
Department of Energy as meeting or exceeding each agency’s requirements under the 
WaterSense program, as indicated by a WaterSense label affixed to the item or its 
packaging.   
Sec. 2.  Report.  By January 15, 2013, the State Tax Assessor shall submit to the 
joint standing committee of the Legislature having jurisdiction over taxation matters a 
report that analyzes the results of the sales tax holiday provided for by this Act.  The 
report must compare sales made on April 18, 2012 with projected sales and actual sales 
for that day over the preceding 5 years.  The report may also contain any other 
information that the State Tax Assessor believes will assist the committee in determining 
the relative costs and benefits of the sales tax holiday.  The committee may submit 
legislation to the First Regular Session of the 126th Legislature related to the sales tax 
holiday. 
SUMMARY 
This bill enacts a provision establishing an annual sales tax holiday on April 18th for 
the purchase in Maine, free of sales tax, of energy-efficient appliances and fixtures that 
carry the Energy Star or WaterSense labels granted to certain energy-efficient products by 
the United States Environmental Protection Agency and the United States Department of 
Energy.  The exemption from sales tax extends to both new and used energy-efficient 
products that are purchased on April 18th for noncommercial or personal use, when the 
cost of each such item is $2,500 or less.  The bill also includes a reporting requirement in 
order to measure the fiscal impact of the sales tax holiday.