An Act To
Maine Legislature, Session 125, LD 0946
Committee Amendment CA_A_S155 (Senate)
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT" A " to S.P. 292, L.D. 946, Bill, "An Act To 
Amend the Sales and Use Tax Exemption for an Aircraft Purchased Outside of Maine by 
Nonresidents" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Amend the Sales and Use Tax Exemption for Aircraft' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA § 1760, sub-§23-C, ~B, as enacted by PL 1999, c. 759, § 2 and 
affected by §5, is amended to read: 
B. Semitrailers; and 
Sec. 2. 36 MRS A §1760, sub-§23-C, ~C, as amended by PL 2005, c. 618, §2 
and affected by §5, is repealed. 
Sec. 3. 36 MRSA §1760, sub-§45, ~A-3, as amended by PL 2007, c. 691, §l and 
affected by §2, is repealed and the following enacted in its place: 
A-3. The owner at the time of purchase was an individual resident in another state or 
tax jurisdiction or an entity in which the majority of the shares or interests is held by 
an individual or individuals who reside in another state or tax jurisdiction; or 
Sec. 4. 36 MRSA §1760, sub-§76, as amended by PL 2003, c. 588, § 11, is 
repealed. 
Sec. 5. 36 MRSA §1760, sub-§88, as enacted by PL 2005, c. 519, Pt. EE, §2 and 
affecteqby §3, is amended to read: 
88. Aircraft and parts. Sales, use or leases of aircraft that '.'leigh over 6,000 
pounds, that are propelled by one or more turbine engines or that are in use by a Federal-
Aviation Administration classified 135 operator and sales of repair and replacement parts 
exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or 
aircraft parts or components.' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A "to S.P. 292, L.D. 946 
SUMMARY 
This amendment changes the bill by expanding the current exemption from sales and 
use tax for aircraft purchased or leased by a nonresident and immediately transported out 
of the State and for certain other specifically designated aircraft to include sales and 
leases of all aircraft by a person, regardless of the type of aircraft or the state of residency 
of the purchaser. The amendment also expands the exemption to include sales of repair 
and replacement parts used exclusively in aircraft and in the overhauling and rebuilding 
of aircraft. It retains the bill's original provision to amend the existing sales, storage and 
use tax exemption for an aircraft purchased outside of the State by a nonresident by 
removing limitations on the use of the aircraft in this State during the 12 months 
following purchase. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05!17/l1 ;b/ac 
LD946 
LR 513(02) 
An Act To Amend the Sales and Use Tax Exemption for an Aircraft Purchased Outside of Maine by 
Nonresidents 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendment" A" S - , 5S 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$444,600 
$577,980 
Projections 
FY 2013-14 
$595,319 
Projections 
FY 2014-15 
$617,942 
Other Special Revenue Funds 
($444,600) 
($23,400) 
($577,980) 
($30,420) 
($595,319) 
($31,333) 
($617,942) 
($32,523) 
Fiscal Detail and Notes 
Expanding the current exemption from sales and use tax for aircraft purchased or leased by a nonresident to include 
the sale and lease of all aircraft regardless of the purchaser's residency, exempting the sale of aircraft repair and 
replacement parts from the sales and use tax and removing limitations on the use of an aircraft by nonresidents during 
the 12 months following purchase will reduce revenue to the General Fund and reduce revenue sharing starting in 
fiscal year 2011-12. 
LR05 13(02) - Fiscal Note - Page I of I