An Act To Provide a Sales Tax Exemption to COlmnercial Horticulturists
Maine Legislature, Session 125, LD 0234
Committee Amendment CA_B_H687 (House)
Amends: 36 MRSA §199-C

COMMITTEE AMENDMENT ,;:8" to H.P. 187, L.D. 234, Bill, "An Act To 
Provide a Sales Tax Exemption to COlmnercial Horticulturists" 
Amend the bill by inserting after the title and before the enacting clause the 
following: 
'Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adj oumment unless enacted as emergencies; and 
Whereas, products such as seed and fertilizer necessary for horticultural production 
are currently subject to the sales tax, resulting in double taxation as the goods produced 
are also taxed; and 
Whereas, these same products are not subject to the sales tax when used 111 
agricultural production; and 
Whereas, the peak retail season for horticulturists is in the spring; 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,' 
Amend the bill by inserting after the enacting clause and before section 1 the 
following: 
'Sec. 1. 36 MRSA §199-C, sub-§3 is enacted to read: 
3. Specific tax expenditure review. No later than Febmary 1, 2017, the committee 
shall review the sales tax exemption under section 1760, subsection 7-B to determine 
whether the sales tax exemption for those items used in the commercial agricultural 
production of greenhouse or nursery products should be continued, repealed or modified. ' 
Amend the bill in section 1 in subsection I-I in the 4th line (page 1, line 6 in L.D.) by 
striking out the following: "products," and inserting the following: 'products and' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ,15" to H.P. 187, L.D. 234 
Amend the bill in section 1 in subsection I-I in the last line (page 1, line 7 in L.D.) by 
striking out the following: "and the commercial production oflivestock" 
Amend the bill by adding before the summary the following: 
'Emergency clause. 
In view of the emergency cited III the preamble, this 
legislation takes effect when approved.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUM:MARY 
This amendment adds an emergency preamble and emergency clause to the bill. It 
removes redundant language related to exempting from the sales tax products used in the 
commercial production of livestock. 
The amendment requires the joint standing 
committee of the Legislature having jurisdiction over taxation matters to conduct, no later 
than February 1, 2017, a review to determine whether the sales tax exemption for those 
products used in cOlmnercial agricultural production of greenhouse or nursery products 
should be continued, repealed or modified. 
Ff~eAt ~on: REQUIRED 
(8ff Attached) 
COMMITTEE AMENDMENT 
Approved: 01125/12 
~ac. 
LD234 
LR633(04) 
An Act To Provide a Sales Tax Exemption to Commercial Horticulturists 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendment 'B" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY2011-12 
FY2012-13 
$0 
$9,500 
Projections 
FY2013-14 
$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) 
Providing a sales tax exemption for certain products used in commercial agricultural production to include products 
used in commercial horticulture will reduce General Fund revenue by $9,500 annually and will reduce revenue 
sharing by approximately $500 annually. 
LR0633(04) - Fiscal Note - Page 1 of 1