An Act To Create a Sales Tax Exemption for the Sale and Delivery of Off-peak Electricity for Electric Thermal Storage Devices
Maine Legislature, Session 125, LD 1655
Committee: Taxation
Sponsors: COURTNEY, HARMON, ALFOND, HASTINGS, HOBBINS, BERRY
Amends: 36 MRSA §1760

Legislative Document 
No. 1655 
S.P. 554 
In Senate, December 21, 2011 
An Act To Create a Sales Tax Exemption for the Sale and Delivery 
of Off-peak Electricity for Electric Thermal Storage Devices 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Secretary of the Senate on December 19, 2011.  Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 218. 
JOSEPH G. CARLETON, JR. 
Secretary of the Senate 
Presented by Senator COURTNEY of York. 
Cosponsored by Representative HARMON of Palermo and 
Senators: ALFOND of Cumberland, HASTINGS of Oxford, HOBBINS of York, 
Representative: BERRY of Bowdoinham. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the sale and use of electric thermal storage devices will enable 
homeowners to obtain electricity in an efficient and safe manner and improve the 
efficiency of the electric power system through the use of off-peak electricity; and 
Whereas, in order to maximize the benefit provided by this Act it is necessary to 
provide incentives for the use of electric thermal storage devices during the current 
heating season; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1760, sub-§9-B, as amended by PL 2007, c. 438, §35, is 
repealed and the following enacted in its place: 
9-B.  Residential electricity.  Sale and delivery of residential electricity as follows: 
A.  The first 750 kilowatt hours of residential electricity per month; and 
B.  Off-peak residential electricity used for space heating or water heating by means 
of an electric thermal storage device.  For the purpose of this paragraph, "off-peak 
residential electricity" means the off-peak delivery of residential electricity pursuant 
to tariffs on file with the Public Utilities Commission and the electricity supplied. 
For the purpose of this subsection, "residential electricity" means electricity furnished to 
buildings designed and used for both human habitation and sleeping, with the exception 
of hotels. When residential electricity is furnished through one meter to more than one 
residential unit and when the transmission and distribution utility applies its tariff on a per 
unit basis, the furnishing of electricity is considered a separate sale for each unit to which 
the tariff applies. For the purpose of this subsection, "delivery" means transmission and 
distribution; 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
Current law exempts the sale of certain forms of energy, including heating oil, for 
residential heating, but taxes electricity used to charge electric thermal storage space and 
water heaters.  This bill provides a sales tax exemption for off-peak residential electricity 
used for water and space heating similar to exemptions provided for other forms of 
energy.