An Act To Exempt from Sales Tax the Fee Associated with the Paint Stewardship Program
Maine Legislature, Session 128, LD 1597
Committee Amendment CA_A_S183 (Senate)
Amends: 36 MRSA §1752

COMMITTEE AMENDMENT "A" to S.P. 561, L.D. 1597, Bill, "An Act To 
Exempt from Sales Tax the Fee Associated with the Paint Stewardship Program" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §1752, sub-§14, 18, as repealed and replaced by PL 2015, c. 
494, Pt. A, §44, is 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 prope1iy 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 prope1iy 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', imp01iers
, alcohol or tobacco excise tax; 
(7) The cost of transpmiation from the retailer's place of business or other point 
from which shipment is made directly to the purchaser, provided that those 
1 
charges are separately stated and the transportation occurs by means of common 
carrier, contract carrier or the United States mail; 
Page I - 128LR2307(02)-1 
COMMITTEE AMENDMENT 
COMMITTEEAMENDMENT'A "to S.P. 561, L.D. 1597 
(8) 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; 
(9) Any amount charged for the disposal of used tires; 
(10) Any amount charged for a paper or plastic single-use carry-out bag; er 
(11) Any charge, deposit, fee or premium imposed by a law of this State7_;_m: 
(12) A paint stewardship assessment imposed pursuant to Title 38, section 2144. 
Sec. 2. Effective date; application. This Act takes effect December 1, 2017 and 
applies to sales of paint occurring on or after that date without regard to when the paint 
stewardship assessment was added to the consumer's purchase price.' 
SUMMARY 
This amendment provides for proper administration of the exclusion from sales tax of 
the paint stewardship assessment by providing that the assessment is excluded from the 
sale price to which the sales tax applies. The amendment includes an effective date and 
application provision. 
FISCAL NOTE REQUIRED 
(See attaehed) 
COMMITTEE AMENDMENT 
Revised: 05/24/17 feac 
LD 1597 
LR 2307(02) 
An Act To Exempt from Sales Tax the Fee Associated with the Paint Stewardship Program 
Fiscal Note for Bill as Amended by Committee Amendment 'K ( S - I B 3j 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
$34,300 
($34,300) 
($700) 
FY 2018-19 
$71,344 
($71,344) 
($1,456) 
Projections 
FY 2019-20 
$71,926 
($71,926) 
($3,786) 
Projections 
FY 2020-21 
$74,803 
($74,803) 
($3,937) 
This bill provides an exclusion from sales tax of the paint stewardship assessments and would result in a reduction in 
General Fund revenue of $34,300 in fiscal year 2017-18 and $71,344 in fiscal year 2018-19 and a reduction in Local 
Government Fund revenue of $700 in fiscal year 2017-18 and $1,456 in fiscal year 2018-19. 
LR2307(02) - Fiscal Note - Page I of I