An Act To Refund the Sales Tax Paid on Fuel Used in Commercial Fishing Vessels
Maine Legislature, Session 125, LD 0185
Committee: Taxation
Sponsors: MacDONALD, TRAHAN, BELIVEAU, KRUGER, KUMIEGA, MAZUREK
Amends: 36 MRSA §2013

Legislative Document 
No. 185 
H.P. 162 
House of Representatives, January 27, 2011 
An Act To Refund the Sales Tax Paid on Fuel Used in Commercial 
Fishing Vessels 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative MacDONALD of Boothbay. 
Cosponsored by Senator TRAHAN of Lincoln and 
Representatives: BELIVEAU of Kittery, KRUGER of Thomaston, KUMIEGA of Deer Isle, 
MAZUREK of Rockland, McKANE of Newcastle. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §2013, sub-§2, as amended by PL 2001, c. 396, §24, is further 
amended to read: 
2.  Refund authorized.  Any person, association of persons, firm or corporation that 
purchases electricity, or that purchases or leases depreciable machinery or equipment, for 
use in commercial agricultural production, commercial fishing or commercial 
aquacultural production or that purchases fuel for use in a commercial fishing vessel must 
be refunded the amount of sales tax paid upon presenting to the State Tax Assessor 
evidence that the purchase is eligible for refund under this section. 
Evidence required by the assessor may include a copy or copies of that portion of the 
purchaser's or lessee's most recent filing under the United States Internal Revenue Code 
that indicates that the purchaser or lessee is engaged in commercial agricultural 
production, commercial fishing or commercial aquacultural production and that the 
purchased machinery or equipment is depreciable for those purposes or would be 
depreciable for those purposes if owned by the lessee. 
In the event that any piece of machinery or equipment is only partially depreciable under 
the United States Internal Revenue Code, any reimbursement of the sales tax must be 
prorated accordingly.  In the event that electricity or fuel for a commercial fishing vessel 
is used in qualifying and nonqualifying activities, any reimbursement of the sales tax 
must be prorated accordingly. 
Application for refunds must be filed with the assessor within 36 months of the date of 
purchase or execution of the lease. 
Sec. 2.  36 MRSA §2013, sub-§3, as amended by PL 2001, c. 396, §24, is further 
amended to read: 
3.  Purchases made free of tax with certificate.  Sales tax need not be paid on the 
purchase of electricity, fuel for a commercial fishing vessel or of a single item of 
machinery or equipment if the purchaser has obtained a certificate from the assessor 
stating that the purchaser is engaged in commercial agricultural production, commercial 
fishing or commercial aquacultural production and authorizing the purchaser to purchase 
electricity, fuel for a commercial fishing vessel or depreciable machinery and equipment 
without paying Maine sales tax.  The seller is required to obtain a copy of the certificate 
together with an affidavit as prescribed by the assessor, to be maintained in the seller's 
records, attesting to the qualification of the purchase for exemption pursuant to this 
section.  In order to qualify for this exemption, the electricity, fuel for a commercial 
fishing vessel or depreciable machinery or equipment must be used directly in 
commercial agricultural production, commercial fishing or commercial aquacultural 
production.  In order to qualify for this exemption, the electricity or fuel for a commercial 
fishing vessel must be used in qualifying activities, including support operations. 
Sec. 3.  Application.  This Act applies to purchases of fuel for use in a commercial 
fishing vessel on or after October 1, 2011. 
SUMMARY 
This bill requires the refund of sales tax on purchases of fuel for use in a commercial 
fishing vessel and permits the issuance of a certificate permitting the purchases of such 
fuel without paying sales tax if the purchaser obtains a certificate verifying eligibility 
from the State Tax Assessor.