An Act To Provide Funding to the Maine Budget Stabilization Fund
Maine Legislature, Session 127, LD 1606
Committee Amendment CA_A-SA_B_S468 (Senate)

SENATE AMENDMENT "B "to COMMITTEE AMENDMENT "A" to S.P. 647, 
L.D. 1606, Bill, "An Act To Provide Funding to the Maine Budget Stabilization Fund" 
Amend the amendment in Part I in section 1 in the 2nd line (page 14, line 38 in 
amendment) by striking out the following: "$44,500,000" and inserting the following: 
'$42,786,715' 
Amend the amendment by inserting after Part I the following: 
'PART J 
Sec. J-1. 36 MR.SA §1752, sub-§1-D, as amended by PL 2005, c. 218, §12, is 
further amended to read: 
1-D. Casual sale. "Casual sale" means an isolated transaction in which tangible 
personal property or a taxable service is sold other than in the ordinary course of repeated 
and successive transactions of like character by the person making the sale. "Casual sale" 
includes transactions at a bazaar, fair, rummage sale, meal, picnic or similar event by a 
civic, religious or fraternal organization that is aet a Fegi.ster-ee i=etaileF. The sale by a 
registered retailer of tangible personal property that that retailer has used in the course of 
the retailer's business is not a casual sale if that property is of like character to that sold by 
the retailer in the ordinary course of repeated and successive transactions. "Casual sale" 
does not include any transaction in which a retailer sells tangible personal property or a 
taxable service on behalf of the owner of that property or the provider of that service. 
Sec. J-2. Effective date. This Part takes effect August 1, 2016.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMl\iARY 
This amendment includes within the definition of "casual sale," which is a sale that is 
not subject to sales tax, a transaction in connection with a meal provided by a civic, 
religious or fraternal organization in order to exempt such meals from the sales and use 
tax. The amendment also removes the provision that prohibits such an organization from 
being exempt if it is a registered retailer. 
SENATE AMENDMENT 
ROFS 
'--"-
SENATE AMENDMENT"$ "to COMMITTEEAMENDMENT"A"to S.P. 647, L.D. 1606 
This amendment reduces the amount transferred to the Maine Budget Stabilization 
Fund to offset the loss of revenue from the sales and use tax exemption provided in this 
amendment. 
~ 
SPONSORED BY: 
h--
(Senator SA VIELLO) 
COUNTY: Franklin 
FISCAL NOTE REQUJRED 
(See attached) 
.... 
SENATE AMENDMENT 
Approved: 04/05/16 
feac 
LD 1606 
LR 2716(10) 
An Act To Provide-Funding to the Maine Budget Stabilization Fund 
Fiscal Note for Senate Amendment '.13' to Committee Amendment "A" 
Net Cost (Savings) 
· General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Transfers 
General Fund 
Fiscal Detail and Notes 
Sponsor: Sen. Saviello of Franklin 
Fiscal Note Required: Yes 
(5-LIG~) 
Fiscal Note 
FY 2015-16 
FY 2016-17 
($1,713,285) 
$1,713,285 
$0 
($1,713,285) 
$0 
($34,965) 
$1,713,285 
$0 
-
Projections 
FY 2017-18 
$1,913,168 
($1,913,168) 
($40,793) 
$0 
Projections 
FY 2018-19 
$2,003,116 
($2,003,116) 
($42,832) 
$0 
This amendment adds certain sales to the definition of casual sales which are not subject to the sales tax and would ·· 
result in a loss of General Fund revenue of $1,713,285 in fiscal year 2016-17 and a loss of Local Government Fund 
revenue of$34,965 in fiscal year 2016-17. 
The amendment also reduces the transfeno the Maine Budget Stabilization Fund by $1,713,285 in fiscal year 2015-1.6. 
to fund the revenue loss in fiscal year 2016-17 only. 
LR2716(10) - Fiscal Note - Page I of 1