An Act To
Maine Legislature, Session 125, LD 1610
Committee Amendment CA_A_H727 (House)
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT ·A" to H.P. 1219, L.D. 1610, Bill, "An Act To 
Amend the Law Regarding the Sale of Wood Pellets" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Amend the Law Regarding the Sale of Wood Pellets and Wood' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, this legislation increases the amount of wood pellets presumed to meet the 
requirement of residential use and thus to qualify for a sales tax exemption; and 
Whereas, this legislation clarifies the amount of wood presumed to meet the 
requirement of residential use and thus to qualify for a sales tax exemption; and 
Whereas, this legislation needs to be in effect for this winter season to allow 
citizens of the State to benefit from the exemptions; 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, as amended by PL 2009, c. 625, §7, is further 
amended to read: 
9. 
Coal, oil and wood. 
Coal, oil, wood and all other fuels, except gas and 
electricity, when bought for cooking and heating in buildings designed and used for both 
human habitation and sleeping. Kerosene or home heating oil that is prepackaged or 
dispensed from a tank for retail sale in containers with a capacity of 5 gallons or less is 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT ,A" to H.P. 1219, L.D. 1610 
presumed to meet the requirements of this subsection. A purchase of;wg 1,000 pounds 
or less of wood pellets or of any 100% compressed wood product intended for usc in a 
wood stove or fireplace is presumed to meet the requirements of this subsection. 
A 
purchase of less than one cord of wood is presumed to meet the requirements of this 
subsection. For purposes of this subsection, "cord" has the same meaning as in Title 10, 
section 2302, subsection 1. 
Emergency clause. 
In view of the emergency cited m the preamble, this 
legislation takes effect when approved.' 
SUMMARY 
This amendment is the majority report of the committee and replaces the bill. This 
amendment changes the amount of wood pellets presumed to meet the requirement of 
residential use, and thus to qualify for the sales tax exemption, to 1,000 pounds rather 
than 2,000 pounds as proposed in the bill. It also provides a presumption of residential 
use for the purchase of wood. Currently, wood purchased for residential use when bought 
for cooking and heating is exempt from sales tax. Under this amendment it is presumed 
that a person who purchases a cord of wood or less is purchasing the wood for residential 
use for cooking or heating. 
FISCAL XO TE REQL1RED 
(See att8c~~~l 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 02/23/12 Mac 
LD 1610 
LR 2305(02) 
An Act To Amend the Law Regarding the Sale of Wood Pellets 
Fiscal Note for Bill as Amended by Committee Amendment 'A" (H-1 J.l ) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$4,750 
$19,760 
Projections 
FY 2013-14 
$20,550 
Projections 
FY 2014-15 
$21,372 
Other Special Revenue Funds 
($4,750) 
($250) 
($19,760) 
($1,040) 
($20,550) 
($1,082) 
($21,372) 
($1,125) 
Fiscal Detail and Notes 
The bill expands the sales tax exemption provided to certain purchases of fuel for residential use by raising the 
amount of wood pellet purchases presumed to be for residential use from 200 pounds to 1,000 pounds. In addition, 
purchases of up to one cord of firewood (including bundled campfire wood) are also assumed to be for residential use. 
LR2305(02) - Fiscal Note - Page I of I