An Act To Exempt from Sales and Use Tax Sales of Publications To Be Distributed without Charge and Printed Materials Included in Publications
Maine Legislature, Session 126, LD 1722
Committee: Taxation
Sponsors: BERRY, MASON, CHENETTE, DAUGHTRY, DICKERSON, EVANGELOS, KRUGER, MORIARTY, NADEAU, TIMBERLAKE, WELSH, WERTS, MAZUREK, WOODBURY
Amends: 36 MRSA §1760

Legislative Document 
No. 1722 
H.P. 1232 
House of Representatives, January 13, 2014 
An Act To Exempt from Sales and Use Tax Sales of Publications To 
Be Distributed without Charge and Printed Materials Included in 
Publications 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative BERRY of Bowdoinham. 
Cosponsored by Senator MASON of Androscoggin and 
Representatives: CHENETTE of Saco, DAUGHTRY of Brunswick, DICKERSON of 
Rockland, EVANGELOS of Friendship, KRUGER of Thomaston, MORIARTY of 
Cumberland, NADEAU of Winslow, TIMBERLAKE of Turner, WELSH of Rockport, 
WERTS of Auburn, Senators: MAZUREK of Knox, WOODBURY of Cumberland. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the repeal of the sales and use tax exemption for sales of publications 
applies to sales occurring on or after October 1, 2013; and 
Whereas, exempting from sales and use tax sales of printed paper materials 
subsequently distributed as free publications serves the public interest; and  
Whereas, exempting from sales and use tax sales of printed paper materials 
included as inserts to publications, such as advertising or promotional materials, serves 
the public interest; and  
Whereas, legislative action is immediately necessary to ensure efficient 
administration of the sales and use tax; 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-§14-A is enacted to read: 
14-A.  Free publications and components of publications.  Sales of publications 
and printed materials included in publications as follows: 
A.  Any publication that is purchased for distribution without charge as a free 
publication; and 
B.  Printed paper materials, including advertising flyers and promotional materials, 
purchased for inclusion in a publication. 
For purposes of this subsection, "publication" means printed paper material, including 
without limitation newspapers, magazines and trade journals and employee, client and 
organization newsletters, issued at average intervals not exceeding 3 months that 
manifests a continuity of identity from issue to issue by a front page masthead bearing the 
name, date, volume and issue number of the publication and by a continuity of style, 
format, themes and subject matter. For purposes of this subsection, "publication" does not 
include printed paper materials consisting primarily of advertisements or the promotion 
of a single seller’s products or services. 
Sec. 2.  Retroactivity.  This Act applies to sales occurring on and after October 1, 
2013. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill enacts a sales and use tax exemption for certain printed free publications and 
for printed materials purchased for inclusion in a publication.