An Act Regarding Taxation of Energy Storage Facilities and Equipment
Maine Legislature, Session 130, LD 2030
Committee Amendment CA_A_SA_A_S643 (Senate)
Amends: 36 MRSA §2021

SENATE AMENDMENT" A "to COMMITTEE AMENDMENT "A" to H.P. 1512, 
L.D. 2030, "An Act Regarding Taxation of Energy Storage Facilities and Equipment" 
Amend the amendment by inserting after the title the following: 
'Amend the bill by striking out the title and substituting the following: 
'An Act To Provide for Reimbursement of the Sales Tax Paid on Certain Battery 
Energy Storage Systems'' 
Amend the amendment by striking out all of section 1 and inserting the following: 
'Sec. 1. 36 MRSA §2021 is enacted to read: 
§2021. Refund of sales and use tax on purchases of battery energy storage systems 
1. Definitions. For purposes of this section, unless the context otherwise indicates, 
the following terms have the following meanings. 
A. "Energy storage system" means commercial machinery or equipment that is capable 
of absorbing energy, storing the energy for a period of time and discharging the energy 
after it has been stored. 
B. "Qualifying battery energy storage system" means an energy storage system that is 
a battery energy storage system with a capacity of 50 megawatts or greater that is 
located at a single site in the State, as evidenced by the interconnection agreement that 
applies to the battery energy storage system, and includes all parts and accessories that 
are integral to such a battery energy storage system. 
2. Refund authorized. The assessor shall refund the sales or use tax imposed pursuant 
to this Part and paid by a person that purchases a qualifying battery energy storage system 
on or after January 1, 2023 and before December 31, 2025. 
3. Procedure and limitations. A person that purchases a qualifying battery energy 
storage system and pays the tax imposed pursuant to this Part may submit a claim for 
reimbursement on a form prescribed by the assessor filed within 3 years of the payment of 
the sales or use tax to which the reimbursement relates, except that a claim for 
reimbursement may not be submitted prior to July 1, 2023. 
4. Audit. The assessor may audit a claim for reimbursement filed under this section. 
If the assessor determines that the amount of the reimbursement was incorrect, the assessor 
SENATE AMENDMENT 
?,,.OS 
SENATE AMENDMENT" f1 "to COMMITTEE AMENDMENT "A" to H.P. 1512, L.D. 2030 (S-{QL{~ 
may issue an assessment within 3 years from the date of purchase of the qualifying battery 
energy storage system or the date the claim was filed, whichever is later, or at any time if 
a fraudulent claim was filed. The claimant may seek reconsideration of the assessment 
pursuant to section 151. 
5. Payment of claims. The assessor shall pay the reimbursement amount to the 
claimant within 30 days after receipt of a properly completed claim. Interest is not allowed 
on any payment made to a claimant pursuant to this section.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment changes the sales tax exemption as proposed in Committee 
Amendment "A" to a reimbursement of the sales tax paid on a qualifying battery energy 
storage system purchased between January, , 2023 and December 31, 2025. A claim for 
reimbursement may not/ subm • e 
ri 
to uly 1, 2023. 
SPONSORED BY: ------++----------
(Sen at or BREEN, C.) 
COUNTY: Cumberland 
FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
( 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 04/21/22 ;:!;Pae 
LD 2030 
LR 2676(06) 
An Act Regarding Taxation of Energy Storage Facilities and Equipment 
Fiscal Note for Senate Amendment 'W-' to Committee Amendment II A 11 { s-lays\ 
Sponsor: Sen. Breen of Cumberland 
✓) 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2021-22 
FY 2022-23 
$0 
($1,961,750) 
Projections 
FY 2023-24 
($840,750) 
Projections 
FY 2024-25 
$1,961,750 
Other Special Revenue Funds 
$0 
$0 
$1,961,750 
$103,251 
$840,750 
$44,250 
($1,961,750) 
($103,250) 
Fiscal Detail and Notes 
This amendment changes the sales tax exemption to a reimbursement which cannot be taken until July 1, 2023 and 
after. It restores the General Fund and Local Government Fund revenue reductions in fiscal year 2022-23. 
LR2676(06) - Fiscal Note - Page 1 of l