An Act To Provide Sales Tax Exemption or Refund on Parts and Supplies Purchased To Operate Windjammers
Maine Legislature, Session 125, LD 0059
Committee: Taxation
Sponsors: MAZUREK, RECTOR, KRUGER, O'BRIEN, PETERSON, RICHARDSON, WELSH
Amends: 36 MRSA §2020

Legislative Document 
No. 59 
H.P. 52 
House of Representatives, January 11, 2011 
An Act To Provide Sales Tax Exemption or Refund on Parts and 
Supplies Purchased To Operate Windjammers 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative MAZUREK of Rockland. 
Cosponsored by Senator RECTOR of Knox and 
Representatives: KRUGER of Thomaston, MacDONALD of Boothbay, McKANE of 
Newcastle, O'BRIEN of Lincolnville, PETERSON of Rumford, RICHARDSON of Warren, 
WELSH of Rockport. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §2020 is enacted to read: 
§2020.  Refund of sales tax on purchases of parts and supplies for windjammers 
1.  Definition.  For purposes of this section, unless the context otherwise indicates, 
the following terms have the following meanings. 
A.  "Parts and supplies" means any products necessary for the operation, repair or 
maintenance of a windjammer, including, but not limited to, sails, rope, wood, 
rigging, masts, paints, varnishes, undersealers, engines and pumps, and lubricants and 
fuel. 
B.  "Windjammer" means a large commercial sailing ship designed to carry cargo on 
long voyages with at least 3 masts and a cargo capacity of at least 2,000 tons that is 
used to carry cargo or passengers for a fee. 
2.  Refund authorized.  The State Tax Assessor shall refund to a person that 
purchases parts and supplies for use in the operation, repair or maintenance of a 
windjammer the amount of sales tax paid with respect to those parts and supplies upon 
the person's presenting evidence that the purchase is eligible for a refund under this 
section.  The refund claim must be submitted on a form prescribed by the assessor and 
must be accompanied by a copy or copies of that portion of the purchaser's most recent 
filing under the Code indicating that the purchaser is engaged in the operation of a 
windjammer and such additional information as the assessor may require.  An application 
for a refund under this subsection must be filed with the assessor within 36 months of the 
date of purchase. 
3.  Purchases made free of tax with certificate.  Sales tax need not be paid on the 
purchase of parts and supplies for use in the operation, repair or maintenance of a 
windjammer if the purchaser has obtained a certificate from the assessor stating that the 
purchaser is engaged in the operation of a windjammer and authorizing the purchaser to 
purchase parts and supplies for use in the operation, repair and maintenance of a 
windjammer without paying Maine sales tax.  The seller shall 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 purchases for exemption pursuant to this 
section. 
4.  Audit.  The assessor may audit a claim for refund filed under subsection 2 or the 
use of a certificate issued under subsection 3.  If the assessor determines that the amount 
of the claimed refund is incorrect or that the certificate has been used inappropriately, the 
assessor may issue an assessment within 3 years from the date of purchase or the date the 
claim was filed, whichever is later, or at any time if a fraudulent claim was filed.  The 
claimant may seek reconsideration of the assessment pursuant to section 151. 
5.  Payment of claims.  The assessor shall pay the approved amount to qualified 
applicants under this section within 30 days after receipt of a properly completed claim.  
Interest is not allowed on any payment made to a claimant pursuant to this section. 
SUMMARY 
This bill authorizes a sales tax refund or exemption certificate for purchases of parts 
and supplies used for the operation, repair or maintenance of a windjammer that is used to 
carry cargo or passengers for a fee.