An Act To Provide That Persons Who Produce Maple Syrup and Honey Commercially Are Eligible for the Sales Tax Refund and Exemption for Commercial Agricultural Production
Maine Legislature, Session 129, LD 0086
Committee: Taxation
Sponsors: KINNEY, BLACK, BERRY, DILLINGHAM, HICKMAN, MILLETT, STEWART, DAVIS, DILL
Amends: 36 MRSA §2013

Legislative Document
No. 86
H.P. 72
House of Representatives, January 15, 2019
An Act To Provide That Persons Who Produce Maple Syrup and 
Honey Commercially Are Eligible for the Sales Tax Refund and 
Exemption for Commercial Agricultural Production
(EMERGENCY)
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative KINNEY of Knox.
Cosponsored by Senator BLACK of Franklin and
Representatives: BERRY of Bowdoinham, DILLINGHAM of Oxford, HICKMAN of 
Winthrop, MILLETT of Waterford, STEWART of Presque Isle, Senators: DAVIS of 
Piscataquis, DILL of Penobscot.
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, expansion of sales tax exemptions and refunds for producers of maple 
syrup and honey is needed as soon as possible to reduce the cost of production during the 
production seasons; 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 §2013, sub-§1, ¶A, as amended by PL 2011, c. 657, Pt. N, §2 
and affected by §3, is further amended to read:
A.  "Commercial agricultural production" means commercial production of crops, 
maple syrup, honey, plants, trees, compost and livestock.
Sec. 2.  36 MRSA §2013, sub-§1, ¶C, as corrected by RR 2011, c. 2, §41, is 
amended to read:
C.  "Depreciable  machinery and equipment" means, except as otherwise provided by 
this paragraph, that part of the following machinery and equipment for which 
depreciation is allowable under the Code and repair parts for that machinery and 
equipment:
(1)  New or used machinery and equipment for use directly and primarily in 
commercial 
agricultural 
production, 
including 
self-propelled 
vehicles; 
attachments and equipment for the production of field and orchard crops; new or 
used machinery and equipment for use directly and primarily in production of 
milk, maple syrup or honey, animal husbandry and production of livestock, 
including poultry; new or used machinery and equipment used in the removal and 
storage of manure; and new or used machinery and equipment not used directly 
and primarily in commercial agricultural production, but used to transport 
potatoes from a truck into a storage location;
(2)  New or used watercraft, nets, traps, cables, tackle and related equipment 
necessary to and used directly and primarily in commercial fishing; 
(3)  New or used watercraft, machinery or equipment used directly and primarily 
for commercial aquacultural production, including, but not limited to: nets; ropes; 
cables; anchors and anchor weights; shackles and other hardware; buoys; fish 
tanks; fish totes; oxygen tanks; pumping systems; generators; water-heating 
systems; boilers and related pumping systems; diving equipment; feeders and 
related equipment; power-generating equipment; tank water-level sensors; 
aboveground piping; water-oxygenating systems; fish-grading equipment; safety 
equipment; and sea cage systems, including walkways and frames, lights, netting, 
buoys, shackles, ropes, cables, anchors and anchor weights; and
(4)  New or used machinery and equipment for use directly and primarily in 
commercial wood harvesting, including, but not limited to, chain saws, skidders, 
delimbers, forwarders, slashers, feller bunchers and wood chippers.
"Depreciable machinery and equipment" does not include a motor vehicle as defined 
in section 1752, subsection 7 or a trailer as defined in section 1752, subsection 19-A.
Sec. 3.  Application.  This Act applies to sales made on or after July 1, 2019.
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved.
SUMMARY
This bill expands the sales tax refund and exemption for commercial agricultural 
production to include the commercial production of maple syrup and honey.