An Act To Exempt a Fee for a Paper or Plastic Single-use Carry-out Bag from Tax
Maine Legislature, Session 127, LD 0590
Committee: Taxation
Sponsors: SAVIELLO, CAMPBELL, BAKER, DIAMOND, VOLK, SEAVEY
Amends: 36 MRSA §1752

Legislative Document 
No. 590 
S.P. 206 
In Senate, March 3, 2015 
An Act To Exempt a Fee for a Paper or Plastic Single-use Carry-out 
Bag from Tax 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Secretary of the Senate 
Presented by Senator SAVIELLO of Franklin. 
Cosponsored by Representative CAMPBELL of Orrington and 
Senators: BAKER of Sagadahoc, DIAMOND of Cumberland, McCORMICK of Kennebec, 
VOLK of Cumberland, Representative: SEAVEY of Kennebunkport. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, paper and plastic single-use carry-out bags are not an inventoried item 
and are not for sale in a retail establishment; and 
Whereas, a municipality in Maine will begin imposing a fee on paper and plastic 
single-use carry-out bags on April 1, 2015; and 
Whereas, the imposition of the sales tax on these bags is burdensome; 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 §1752, sub-§14, ¶B, as amended by PL 2011, c. 211, §22, is 
further amended to read: 
B.  "Sale price" does not include: 
(1)  Discounts allowed and taken on sales; 
(2)  Allowances in cash or by credit made upon the return of merchandise 
pursuant to warranty; 
(3)  The price of property returned by customers, when the full price is refunded 
either in cash or by credit; 
(4)  The price received for labor or services used in installing or applying or 
repairing the property sold, if separately charged or stated; 
(5)  Any amount charged or collected, in lieu of a gratuity or tip, as a specifically 
stated service charge, when that amount is to be disbursed by a hotel, restaurant 
or other eating establishment to its employees as wages; 
(6)  The amount of any tax imposed by the United States on or with respect to 
retail sales, whether imposed upon the retailer or the consumer, except any 
manufacturers', importers', alcohol or tobacco excise tax; 
(7)  The cost of transportation from the retailer's place of business or other point 
from which shipment is made directly to the purchaser, provided that those 
charges are separately stated and the transportation occurs by means of common 
carrier, contract carrier or the United States mail; 
(8)  The fee imposed by Title 10, section 1169, subsection 11; 
(9)  The fee imposed by section 4832, subsection 1; 
(10)  The lead-acid battery deposit imposed by Title 38, section 1604, subsection 
2-B; 
(11)  Any amount charged or collected by a person engaged in the rental of living 
quarters as a forfeited room deposit or cancellation fee if the prospective 
occupant of the living quarters cancels the reservation on or before the scheduled 
date of arrival; 
(12) The premium imposed on motor vehicle oil by Title 10, section 1020, 
subsection 6-A; or 
(13)  Any amount charged for the disposal of used tires.; or 
(14)  Any amount charged for a paper or plastic single-use carry-out bag. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill exempts from sales tax any fee placed on a paper or plastic single-use carry-
out bag.