An Act To Provide a Sales Tax Exemption to Commercial Horticulturists
Maine Legislature, Session 125, LD 0234
Committee Amendment CA_B-HA_A_H978 (House)

HOUSE AMENDMENT "f/ " to COMMITTEE AMENDMENT "B" to H.P. 187, 
L.D. 234, Bill, "An Act To Provide a Sales Tax Exemption to Commercial 
Horticulturists" 
Amend the amendment by striking out everything after the title and before the 
summary and inserting the following: 
'Amend the bill by striking out the title and substituting the following: 
'Resolve, To Study Application of the Sales Tax Based on Affiliate Nexus' 
Amend the bill by striking out everything after the title and inserting the following: 
'Sec. 1. Affiliate nexus, study and report. Resolved: That the Department of 
Administrative and Financial Services, Bureau of Revenue Services shall convene a 
working group to study the issues involved in the application of the sales tax to retailers 
with an affiliate nexus in the State. The working group must include representatives of 
the Maine State Chamber of Commerce, the Maine Merchants Association, the Maine 
chapter of the National Federation of Independent Businesses and the College of 
Business, Public Policy and Health at the University of Maine. 
The working group shall review the experience of other states that collect sales tax based 
on affiliate nexus, especially New York and Rhode Island, solicit comments from Maine 
businesses regarding taxation based on affiliate nexus and analyze the issues presented by 
such taxation. 
By January 15, 2013, the bureau shall present a report to the joint standing committee of 
the Legislature having jurisdiction over taxation matters describing the information 
collected by the working group during its review, analyzing the potential impact of 
taxation based on affiliate nexus in the State and containing recommendations for 
consideration by the Legislature. The joint standing committee may submit legislation to 
the First Regular Session of the 126th Legislature regarding the report.' , 
SUMMARY 
This amendment replaces the statutory changes in the committee amendment with a 
resolve directing the Department of Administrative and Financial Services, Bureau of 
Revenue Services to convene a working group to study the issues involved in the 
HOUSE AMENDMENT 
.... ~~. 
HOUSE AMENDMENT" ff" to COMMITTEE AMENDMENT "B" to H.P. 187, L.D. 234 
application of the sales tax to retailers with an affiliate nexus in the State and directing the 
bureau to present a report on th~es to the 126th Legis~re by January 15,2013. 
SPONSORED BY: ~ 
e~1 
TOWN: Hampden 
FISCAL :\OTE REQL'lRED 
(See attach~d) 
HOUSE AMENDMENT 
Approved: 05/16/12 
~ac;. 
Net Cost (Savings) 
General Fund 
~evenue 
General Fund 
LD234 
LR 633(08) 
Resolve, To Study Application of the Sales Tax Based on Affiliate Nexus 
Fiscal Note for House Amendment "If" to Committee Amendment "B" 
Sponsor: Rep. Cushing, III of Hampden 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$0 
($9,500) 
Projections 
FY 2013-14 
($9,785) 
Other Special Revenue Funds 
$0 
$0 
$9,500 
$500 
$9,785 
$515 
Fiscal Detail and Notes 
Projections 
FY 2014-15 
($10,079) 
$10,079 
$530 
The amendment removes the sales tax exemption provided in the committee amendment for commercial 
horticulturalists and replaces it with a resolve directing the Bureau of Revenue Services to convene a working group 
to study the application of the sales tax to retailers with affiliate nexus in Maine. The Bureau is to report the working 
group's findings and recommendations to the 126th Legislature by January 15,2013. The revenue effects of the 
statutory changes proposed in the committee amendment have been incorporated into LD 1746; the fiscal note reflects 
the elimination of the revenue effects of the exemption from this bill. Any costs associated with the conduct of the 
study and the preparation of the working group's report can be absorbed by the Bureau of Revenue Services and the 
University of Maine within existing budgeted resources. 
LR0633(08) - Fiscal Note - Page 1 of 1