An Act To Refund the Sales Tax Paid on Fuel Used in Commercial Fishing Vessels
Maine Legislature, Session 125, LD 0185
Committee Amendment CA_A-HA_A_H87 (House)

. FIRST REGULAR SESSION 
HOUSE AMENDMENT" If" to COMMITTEE AMENDMENT "A" to H.P. 162, 
L.D. 185, Bill, "An Act To Refund the Sales Tax Paid on Fuel Used in Commercial 
Fishing Vessels" 
Amend the amendment by striking out all of the first 3 lines after the title (page I, 
lines I I to 13 in amendment) 
Amend the amendment in the emergency preamble in the 2nd paragraph in the 2nd 
line (page I, line 19 in amendment) by striking out the following: "groundfishing" and 
inserting the following: 'fishing' 
Amend the amendment by striking out all of section 1 (page I, lines 27 to 29 in 
amendment) 
Amend the amendment in section 2 in subsection 2 in the first paragraph in the 4th 
line (page 2, line 2 in amendment) by striking out the following: "groundfishing boat" 
and inserting the following: 'fishing vessel' 
Amend the amendment in section 2 in the 2nd blocked paragraph in the 3rd and 4th 
lines (page 2, lines 13 and 14 in amendment) by striking out the following: 
"groundfishing boat" and inserting the following: 'fishing vessel' 
Amend the amendment in section 3 in subsection 3 in the 2nd line (page 2, line 21 in 
amendment) by striking out the following: 
"groundfishing boat" and inserting the 
following: 'fishing vessel' 
Amend the amendment in section 3 in subsection 3 in the 6th line (page 2, line 25 in 
amendment) by striking out the following: 
"groundfishing boat" and inserting the 
following: 'fishing vessel' 
Amend the amendment in section 3 in subsection 3 in the 11 th line (page 2, line 30 in 
amendment) by striking out the following: 
"groundfishing boat" and inserting the 
following: 'fishing vessel' 
Amend the amendment in section 3 in subsection 3 in the last line (page 2, line 33 in 
amendment) by striking out the following: 
"groundfishing boat" and inserting the 
following: 'fishing vessel' 
Amend the amendment by striking out all of section 5 and inserting the following: 
HOUSE AMENDMENT 
HOUSE AMENDMENT A 
"to COMMITTEE AMENDMENT "A" to H.P. 162, L.D. 185 
'Sec. 5. Application. This Act applies to purchases of fuel for use in a commercial 
fishing vessel on or after October 1,2011.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment expands the tax refund proposed in Committee Amendment "A" to 
apply to all commercial fishing vcss~ 
SPONSORED BY: ~ 
. 
(Representative 
C 
NALD) 
TOWN: Boothbay 
FISCAL .\OT£ REQt;lRED 
(See attached) 
HOUSE AMENDMENT 
l \ 
Approved: 04112/}} 
ft's'CZC!. 
LD 185 
LR 304(04) 
An Act To Refund the Sales Tax Paid on Fuel Used in Commercial Fishing Vessels 
Fiscal Note for House Amendment ,~" to Committee Amendment "A" 
Sponsor: Rep. MacDonald of Boothbay 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
Projections 
FY 2013-14 
Projections 
~'Y 2014-15 
Net Cost (Savings) 
General Fund 
KeVCllue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
$301,910 
($301,910) 
($15,890) 
$439,926' 
($439,926) 
($23,154) 
$448,725 
($448,725) 
($23,167) 
$457,699 
($457,699) 
($24,089) 
Expanding the refund of sales and use tax on purchases of fuel for use in commercial groundfishing boats to now 
include all commercial fishing vessels will increase the revenue loss to the General Fund and revenue sharing, The 
amounts above reflect the incremental revenue reductions from the committee amendment. 
LR0304(04) - Fiscal Note - Page} of 1