An Act To Provide a Sales Tax Holiday Weekend
Maine Legislature, Session 125, LD 1384
Committee: Taxation
Sponsors: STRANG BURGESS, CEBRA, PILON, ROSEN, AYOTTE, BEAVERS, BURNS, CASAVANT, CELLI, CHASE, CLARKE, CURTIS, CUSHING, DAMON, EDGECOMB, ESPLING, FITTS, FOSSEL, FOSTER, GUERIN, HAMPER, JOHNSON, KAENRATH, KESCHL, KNAPP, KNIGHT, LIBBY, MALABY, NEWENDYKE, OLSEN, PARKER, PARRY, PLUMMER, PRESCOTT, SHAW, SIROCKI, TURNER, VALENTINO, WEAVER, WOOD, COURTNEY, GOODALL, MARTIN, RAYE, RECTOR, SNOWE-MELLO
Amends: 36 MRSA §1760

Legislative Document 
No. 1384 
H.P. 1017 
House of Representatives, April 4, 2011 
An Act To Provide a Sales Tax Holiday Weekend 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative STRANG BURGESS of Cumberland. 
Cosponsored by Representatives: CEBRA of Naples, PILON of Saco, Senator ROSEN of 
Hancock and Representatives: AYOTTE of Caswell, BEAVERS of South Berwick, BURNS of 
Whiting, CASAVANT of Biddeford, CELLI of Brewer, CHASE of Wells, CLARKE of Bath, 
CURTIS of Madison, CUSHING of Hampden, DAMON of Bangor, EDGECOMB of Caribou, 
ESPLING of New Gloucester, FITTS of Pittsfield, FOSSEL of Alna, FOSTER of Augusta, 
GUERIN of Glenburn, HAMPER of Oxford, JOHNSON of Greenville, KAENRATH of South 
Portland, KESCHL of Belgrade, KNAPP of Gorham, KNIGHT of Livermore Falls, LIBBY of 
Waterboro, MALABY of Hancock, McFADDEN of Dennysville, McKANE of Newcastle, 
NEWENDYKE of Litchfield, OLSEN of Phippsburg, PARKER of Veazie, PARRY of 
Arundel, PLUMMER of Windham, PRESCOTT of Topsham, SHAW of Standish, SIROCKI 
of Scarborough, TURNER of Burlington, VALENTINO of Saco, WEAVER of York, WOOD 
of Sabattus, Senators: COURTNEY of York, GOODALL of Sagadahoc, MARTIN of 
Kennebec, President RAYE of Washington, RECTOR of Knox, SNOWE-MELLO of 
Androscoggin. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1760, sub-§92 is enacted to read: 
92.  Sales tax holiday weekend.   Sales of tangible personal property from 12:01 
a.m. Saturday, October 1, 2011 to 11:59 p.m. Sunday, October 2, 2011, except sales of 
telecommunications equipment, tobacco products, gas, electricity, motor vehicles, 
motorboats, meals or a single item that is not an Energy Star product the price of which is 
in excess of $2,500. Transfer of possession of or payment in full for the property must 
occur on one of those days 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. 
Sec. 2.  Report. On or before December 31, 2011, the Executive Director of the 
Bureau of Revenue Services within the Department of Administrative and Financial 
Services shall certify to the State Controller the amount of sales tax unpaid, as well as 
revenue raised from personal and corporate income taxes and other sources, as a result of 
the sales tax holiday weekend pursuant to the Maine Revised Statutes, Title 36, section 
1760, subsection 92. The executive director shall file a report with the Joint Standing 
Committee on Taxation detailing by fund the amount of revenue that would have been 
deposited in each fund if sales tax had been paid during the sales tax holiday weekend. 
The Department of Administrative and Financial Services, Bureau of Revenue 
Services shall in consultation with the Maine Merchants Association recommend one 
weekend beginning annually in 2012 to designate as a sales tax holiday weekend. The 
Bureau of Revenue Services shall report to the Joint Standing Committee on Taxation the 
dates that have been agreed upon between the Bureau of Revenue Services and the Maine 
Merchants Association. The Joint Standing Committee on Taxation has authority to 
submit legislation pertaining to the dates that are selected for the sales tax holiday 
weekend to the Second Regular Session of the 125th Legislature. 
SUMMARY 
This bill provides an exemption from the sales tax for items sold over the first 
weekend in October 2011 including Energy Star products.  The bill also sets out 
exemptions to the sales tax holiday weekend. The bill requires the Executive Director of 
the Bureau of Revenue Services within the Department of Administrative and Financial 
Services to report to the State Controller the amount of sales tax unpaid, as well as 
revenue raised from personal and corporate income taxes and other sources, as a result of 
the sales tax holiday weekend. The Bureau of Revenue Services in consultation with the 
Maine Merchants Association is required to recommend one weekend beginning annually 
in 2012 to designate as a sales tax holiday weekend and report to the Joint Standing 
Committee on Taxation. The Joint Standing Committee on Taxation has authority to 
submit legislation to the Second Regular Session of the 125th Legislature pertaining to 
the dates that are selected for the sales tax holiday weekend.