An Act To Provide a Tax Exemption for Tobacco Sold to an Adult Member of a Federally Recognized Indian Tribe for Cultural, Spiritual or Ceremonial Purposes
Maine Legislature, Session 126, LD 0212
Committee Amendment CA_A_H43 (House)
Amends: 36 MRSA §2021

COMMITTEE AMENDMENT "A" to H.P. 173, L.D. 212, Bill, "An Act To 
Provide a Tax Exemption for Tobacco Sold to an Adult Member of a Federally 
Recognized Indian Tribe for Cultural, Spiritual or Ceremonial Purposes" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide a Sales Tax Refund for Tobacco Sold to a Member of a 
Federally Recognized Indian Tribe for Cultural, Spiritual or Ceremonial Purposes' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §2021 is enacted to read: 
§2021. Tobacco to a member of a federally recognized Indian tribe 
The State Tax Assessor shall refund sales or use tax paid on loose tobacco used for 
cultural, spiritual or ceremonial purposes by a member of a federally recognized Indian 
tribe upon the submission of an application for a tax rebate. The information on the 
application must include the amount of refund of the sales or use tax on loose tobacco 
requested and an aftidavit stating that the applicant is a member of a federally recognized 
Indian tribe and the use of the tobacco is for cultural, spiritual or ceremonial purposes. 
The application must be supplemented by a receipt or receipts documenting the cost of 
the loose tobacco and a copy of a tribal identitication card as described in Title 29-A, 
section 1410, subsection 7 or a license to hunt, trap or tish issued pursuant to Title 12, 
section 10853, subsection 8 and identitication bearing a photograph or digital image of 
the individual. For purposes of this subsection, "loose tobacco" means any tobacco not 
wrapped in leaf tobacco, a reconstituted tobacco sheet or other wrapper and suitable for 
sprinkling on a ceremonial tire or use in a ceremonial pipe.' 
SUMMARY 
This amendment replaces the bill and provides a sales tax refund, rather than a sales 
tax exemption, for the purchase of loose tobacco for cultural, spiritual or ceremonial 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT A 
"to H.P. 173, L.D. 212 
purposes by a member of a federally recognized Indian tribe who submits an application 
and provides documentation of the cost of the purchase and identification demonstrating 
the person is a member of a federally recognized Indian tribe. It removes provisions that 
include an exemption for cigarettes and other tobacco products and removes the 
requirement for the State Tax Assessor to work with tribal representatives to establish a 
process for a tax-exempt purchase. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/25/13 frac 
LD212 
LR 1018(02) 
An Act To Provide a Tax Exemption for Tobacco Sold to an Adult Member of a Federally Recognized 
Indian Tribe for Cultural, Spiritual or Ceremonial Purposes 
(l-I~tf3) 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendment A' 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
FY 2014-15 
$380 
$475 
Projections 
FY 2015-16 
$475 
Other Special Revenue Funds 
($380) 
($20) 
($475) 
($25) 
($475) 
($25) 
Fiscal Detail and Notes 
Projections 
FY 2016-17 
$475 
($475) 
($25) 
Providing a sales tax refund on the purchase of loose tobacco by a federally recognized Indian tribe for cultural, 
spiritual or ceremonial purposes will reduce General Fund revenue and Municipal Revenue Sharing slightly. 
LRlO18(02) - Fiscal Note - Page 1 of 1