An Act To Exempt from Sales Tax an Island-based Nonprofit Provider of Ambulance Services
Maine Legislature, Session 129, LD 0124
Committee Amendment CA_A_H383 (House)

COMMITTEE AMENDMENT "A " to H.P. 106, L.D. 124, Bill, "An Act To 
Exempt from Sales Tax an Island-based Nonprofit Provider of Ambulance Services" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Exempt from Sales Tax Certain Watercraft Purchased by an 
Incorporated Nonprofit Transportation Company That Provides Transportation of 
Emergency Medical Services Patients from an Island to the Mainland' 
Amend the bill by striking out all of the 2nd to 4th paragraphs after the title (page 1, 
lines 3 to 11 in L.D.) and inserting the following: 
'Whereas, the entity providing transportation of emergency medical services 
patients from Chebeague Island to the mainland needs to purchase upgraded equipment 
sooner than 90 days following adjournment of the First Regular Session of the 129th 
Legislature in order to provide adequate emergency medical services to the island; and 
Whereas, current law does not provide a sales tax exemption for incorporated 
nonprofit entities providing transportation of emergency medical services patients as is 
provided for incorporated nonprofit ambulance services; and 
Whereas, a sales tax exemption is necessary to ensure equal treatment of 
transportation of emergency medical services patients by incorporated nonprofit entities; 
and' 
Amend the bill in section 1 by striking out all of subsection 26-A (page 1, lines 18 to 
in L.D.) and inserting the following: 
'26-A. Certain watercraft purchased by incorporated nonprofit transportation 
companies. Sales of watercraft to an incorporated nonprofit transportation company that 
has a written understanding with a municipality that the watercraft will be available at all 
times to transport an emergency medical services patient from an island to a licensed 
ambulance service on the mainland.' 
COMMITTEE AMENDMENT 
' 
f'Ji 
COMMITTEEAMENDMENT"A"toH.P.106,L.D.124 
SUMMARY 
This amendment changes the title of the bill and provides that the sales tax exemption 
applies to sales of watercraft to an incorporated nonprofit transportation company that has 
a written understanding with a municipality that the watercraft will be available at all 
times to transport an emergency medical services patient from an island to a licensed 
ambulance service on the mainland. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/22/19 feac.. 
71; 
LD124 
LR 1043(02) 
An Act To Exempt from Sales Tax an Island-based Nonprofit Provider of Ambulance Services 
Fiscal Note for Bill as Amended by Committee Amendment ';41 {/1-3~3) 
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 2018-19 
FY 2019-20 
$61,740 
($61,740) 
($1,260) 
$9,500 
($9,500) 
($500) 
FY 2020-21 
$9,500 
($9,500) 
($500) 
Projections 
FY 2021-22 
$9,500 
($9,500) 
($500) 
Projections 
FY 2022-23 
$9,500 
($9,500) 
($500) 
The bill provides a sales tax exemption for cettain sales of watercraft to an incorporated nonprofit transportation 
company and would result in a reduction in General Fund revenue of $61, 7 40 in fiscal year 2018-19 and $9 ,5 00 
annually beginning in fiscal year 2019-20. It would also result in a reduction in Local Government Fund revenue of 
$1,260 in fiscal year 2018-19 and $500 annually beginning in fiscal year 2019-20. 
LRI043(02) - Fiscal Note - Page I of I