An Act To Provide a Sales Tax Holiday Weekend
Maine Legislature, Session 125, LD 1384
Committee Amendment CA_A_H288 (House)
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT "A" to H.P. 1017, L.D. 1384, Bill, "An Act To 
Provide a Sales Tax Holiday Weekend" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide a Sales Tax Holiday' 
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-§92 is enacted to read: 
92. Sales tax holiday. On the Saturday of Columbus Day weekend from 12:01 a.m. 
to 11 :59 p.m., sales of clothing or Energy Star products except the sale of an individual 
item of clothing the price of which exceeds $200 or the sale of an Energy Star product the 
price of which exceeds $1,500. Transfer of possession of or payment in full for the 
property must occur on that day and prior sales or layaway sales are ineligible. For the 
purposes of this subsection, "Energy Star product" means a product that qualifies under 
the Energy Star program of the United States Environmental Protection Agency and 
United States Department of Energy. 
For the purposes of this subsection, "clothing" means all apparel for humans suitable for 
general use. 
A. 
"Clothing" includes aprons, household and shop; athletic supporters; baby 
receiving blankets; bathing suits and caps; beach capes and coats; belts and 
suspenders; boots; coats and jackets; costumes; diapers, children and adult, including 
disposable diapers; ear muffs; formal wear; garters and garter belts; girdles; gloves 
and mittens for general use; hats and caps; insoles for shoes; lab coats; neckties; 
overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoelaces; 
slippers; sneakers; socks and stockings; steel-toed shoes; underwear; uniforms, 
athletic and nonathletic; and wedding apparel. 
B. "Clothing" does not include belt buckles sold separately; costume masks sold 
separately; patches and emblems sold separately; sewing equipment and supplies, 
COMMITTEE AMENDMENT 
~. 
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COMMITTEE AMENDMENT "A "to H.P. 1017, L.D. 1384 
including, but not limited to, knitting needles, patterns, pins, scissors, sewing 
machines, sewing needles, tape measures and thimbles; and sewing materials that 
become part of clothing, including, but not limited to, buttons, fabric, lace, thread, 
yarn and zippers. 
Sec. 2. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
Initiative: Appropriates one-time funds to add a new line to the sales and use tax return 
and ongoing funds to mail notices to retailers with instructions for handling the sales tax 
holidays. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2011-12 
$15,000 
$15,000 
2012-13 
$5,000 
$5,000 
This amendment changes the bill by limiting the sales tax holiday to one day and 
limiting the exemption from the sales tax to the sale of individual items of clothing up to 
$200 and Energy Star products up to $1,500. The amendment eliminates the provisions 
requiring certification of the amount of sales tax unpaid as well as revenue raised as a 
result of the sales tax holiday and submission of a report to the Joint Standing Committee 
on Taxation. It also adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05112111 Mac:.. 
LD 1384 
LR 666(02) 
An Act To Provide a Sales Tax Holiday Weekend 
Fiscal Note for Bill as Amended by Committee Amendment 'A" 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
$2,061,300 
$15,000 
($2,046,300) 
($107,700) 
FY 2012-13 
$2,141,337 
$5,000 
($2,136,337) 
($112,439) 
Projections 
FY 2013-14 
$2,226,791 
$5,000 
($2,221,791 ) 
($116,936) 
Projections 
FY 2014-15 
$2,297,888 
$5,000 
($2,292,888) 
($120,678) 
Providing a sales tax exemption on each Saturday of the Columbus Day weekend for sales of $200 or less of clothing 
and sales of Energy Star qualified products costing $1,500 or less will reduce sales tax revenue to the General Fund 
and reduce revenue sharing starting in fiscal year 2011-12. This bill also contains an appropriation for $10,000 in one-
time costs in fiscal year 2011-12 to change the sales and use tax return as well as an ongoing appropriation of $5,000 
each fiscal year for additional mailing and notice costs. 
LR0666(02) - Fiscal Note - Page 1 of 1