An Act To Amend the Maine Tax Laws
Maine Legislature, Session 129, LD 1798
House Amendment HA_A_H598 (House)

HOUSE AMENDMENT "A " to H.P. 1279, L.D. 1798, Bill, "An Act To Amend 
the Maine Tax Laws" 
Amend the bill in Pati A by striking out all of section 11. 
Amend the bill in Part A in section 22 in the 2nd and 3rd lines (page 9, lines 36 and 
in L.D.) by striking out the following: "and section 691, subsection 1, paragraph A" 
Amend the bill in Part B by striking out all of sections 5 and 18. 
Amend the bill in Part B by striking out all of section 27 and inserting the following: 
1Sec, B-27, Application. 
Those sections of this Part that amend the Maine 
Revised Statutes, Title 36, section 1752, subsection 11, paragraph B; subsection 14, 
paragraph A; and subsection 17-B; and that enact Title 36, section 1819 apply to sales 
occuning on or after October 1, 2019. Those sections of this Pati that amend Title 36, 
section 1760, subsection 94 and that enact Title 36, section 1752, subsection 7-F apply 
retroactively to sales occumng on or after January 1, 2012.' 
Amend the bill in Part C by striking out all of section 1 S. 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment removes from the bill the provisions that: 
1. 
Eliminate photocopiers and postage machines from property eligible for tax 
exemption under the business equipment tax exemption; 
2. Remove from the definition of "retail sale" the sale of products for internal human 
consumption to certain persons for resale through vending machines; 
3. Repeal the exemption from sales and use tax of products sold through vending 
machines by certain persons; and 
4. Replace provisions subjecting the lowest individual income tax brackets and the 
highest individual income tax brackets to different annual cost-of-living adjustments with 
a provision that uses the same cost-of-living adjustment calculation for both brackets. 
HOUSE AMENDMENT 
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HOUSE AMENDMENT" 4•toH.P.1279,L.D.1798 
This amendment also changes the application sections for Parts A and B of the bill to 
reflect the removal of sections pursuan~endment. 
SPONSORED BY, ~-=..', ~fr 
(RepresentativeT~ 
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TOWN: Orono 
, 1.,..,At, NOTE REQUIRED 
(See attached) 
HOUSE AMENDMENT 
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Net Cost (Savings) 
General Fund 
1leveuue 
General Fund 
Approved: 06/14/19 feae 
LD 1798 
LR2372(04) 
An Act To Amend the Maine Tax Laws 
Fiscal Note for House Amendment ;t/11 to Original Bill 
Sponsor: Rep. Tipping of Orono 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
FY 2020-21 
Projections 
FY 2021-22 
$281,200 
$466,700 
$467,650 
Projections 
FY 2022-23 
$469,597 
Other Special Revenue Funds 
($281,200) 
($14,800) 
($466,700) 
($19,300) 
($467,650) 
($19,350) 
($469,597) 
($19;453) 
Fiscal Detail and Notes 
This amendment removes ce1tain provisions from the bill. The incremental impact compared to the bill would be a 
reduction in General Fund revenue of $281,200 in fiscal year 2019-20 and $466,700 in fiscal year 2020-21. It would 
also result in a reduction in Local Government Fund revenue of $14,800 in fiscal year 2019-20 and $19,300 in fiscal 
year 2020-21. The bill as amended by the committee amendment and by this amendment together would have no 
fiscal impact. 
LR2372(04) - Fiscal Note - Page 1 of 1