An Act To Sustain Maine's Aviation Industry by Extending the Exemption from Sales and Use Tax for Aircraft and Parts
Maine Legislature, Session 126, LD 0279
Committee Amendment CA_A_S55 (Senate)
Amends: 36 MRSA §199-C

COMMITTEE AMENDMENT "A" to S.P. 112, L.D. 279, Bill, "An Act To 
Sustain Maine's Aviation Industry by Extending the Exemption from Sales and Use Tax 
for Aircraft and Parts" 
Amend the bill by inserting after the enacting clause the following: 
'Sec. 1. 36 MRSA §199-C, sub-§3, as enacted by PL 2011, c. 665, §6, is repealed 
and the following enacted in its place: 
3. 
Specific tax expenditure reviews. The committee shall review specific tax 
expenditures as follows. 
A. By June 1, 2021, the committee shall review the income tax credit under section 
5217 -D to determine whether the credit should be retained, repealed or modified. The 
committee shall consider information provided by the bureau and the Department of 
Education pursuant to Title 20-A, section 12545. 
B. By June 30, 2023, the committee shall review the sales tax exemption under 
section 1760, subsection 88-A to determine whether it provides an incentive for 
increasing investment in the aviation sector, attracting and retaining aviation business 
and the basing of aircraft in the State.' 
Amend the bill in section 1 in subsection 88-A in the last line (page 1, line 6 in L.D.) 
by striking out the following: "from July 1, 2011 to June 30, 2015" and inserting the 
following: 'from July 1,2011 to June 30, 2-Q.l-5. 2033' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment extends the exemption for aircraft and aircraft parts from Maine's 
sales and use tax until June 30, 2033; the bill made the exemption permanent. The 
amendment also requires that, by June 30, 2023, the joint standing committee of the 
Legislature having jurisdiction over taxation matters review the tax expenditure to 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "k" to S.P. 112, L.D. 279 
determine whether it provides an incentive for increasing investment in the aVIatlOn 
sector, attracting and retaining aviation business and the basing of aircraft in the State. 
The exemption is cUlTently scheduled to expire on June 30, 2015. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04116113 
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LD279 
LR 490(02) 
An Act To Sustain Maine's Aviation Industry by Extending the Exemption from Sales and Use Tax for 
Aircraft and Parts 
Fiscal Note for Bill as Amended by Committee Amendment '1\' IS'" CS5) 
Committee: Taxation 
l' 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
$0 
$0 
$0 
FY 2014-15 
$0 
$0 
$0 
Projections 
FY 2015-16 
$643,150 
($643,150) 
($33,850) 
Projections 
FY 2016-17 
$668,800 
($668,800) 
($35,200) 
Extending the sales and use tax exemption on aircraft and aircraft parts to June 30, 2033 from June 30, 2015 is 
projected to reduce General Fund revenue by $643,150 in FY 2015-16 and $668,800 in FY 2016-17 and Municipal 
Revenue Sharing by $33,850 in FY 2015-16 and by $35,200 in FY 2016-17. 
LR0490(02) - Fiscal Note - Page 1 of 1