An Act Rega1·di11g
Maine Legislature, Session 132, LD 1211
Committee Amendment CA_A_S431 (Senate)
Amends: 36 MRSA §2022

COMMITTEE AMENDMENT "k" to S.P. 500, L.D. 1211, "An Act Rega1·di11g 
Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment and 
Automobiles Used in Transporting Goods" 
Amend the bill by striking out the title and substituting the following: 
1An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting 
Rental Equipment' 
Amend the bill by striking out everything afte1· the enacting clause and inserting the 
following: 
• 
'Sec. 1. 36 MRSA §2022, sub-§1, ~, as enacted by PL 2023, c. 643, Pt. H, §28 
and affected by §29 and enacted by c. 673, §27 and affected by §28, is amended by 
repealing subparagraph (1) and enacting the following in its place: 
• 
(1) Upon the purchase of which a qualified lessor paid Maine sales or use tax: 
(a) On or after January 1, 2023 and before January 1. 2025; or 
22. 
(b) On or after Janua1y 1. 2022 and before January l. 2025 and the lessor is 
engaged in a business that operates for 8 or fewer months of the taxable year; 
and 
Sec, 2, 36 MRSA §2022, sub-§2, as enacted by PL 2023, c. 643, Pt. H, §28 and 
affected by §29 and enacted by c. 673, §27 and affected by §28, is amended to read: 
2, Refund authorized, The State Tax Assessor shall refund the tax imposed pursuant 
to this Part and paid by a qualified lessor on the purchase of qualifying lease or rental 
property on or afte1· January 1, 2023 and before January l, 202 S. The amount of the refund 
for qualifying lease 01· rental prope1ty is limited to the Maine sales or use tax collected and 
remitted to the State by the qualified lessor on qualifying lease or rental prope1ty on or after 
Janua1y 1, 2025 and before January 1, 2027, The amount of the refund for qualifying lease 
or rental property by qualified lessors engaged in a business that operates for 8 or fewer 
months pet' yea1· is limited to the Maine sales 01· use tax collected and remitted to the State 
Page I • 132LR1359(03) 
COMMITTEE AMENDMENT 
~os 
l 
COMMl'ffEE AMENDMENT" A" to S.P. 500, L.D. 1211 {5, lj6 ij 
by the qualified lessor on qualifying lease or rental property on or after January 1. 2025 
and before Januaiy 1, 2028. 
Sec, 3, 36 MRSA §2022, sub-§3, as enacted by PL 2023, c. 643, Pt. H, §28 and 
affected by §29 and enacted by c. 673, §27 and affected by §28, is amended to read: 
3, Procedure and lhnitation. A qualified lessor may request a refund on qualifying 
lease or rental property by submitting a claim for refund on a form prescribed by the 
assessor. In order to qualify for a refund under this section, a qualified lessor must file one 
claim for all qualifying lease or rental property and must file the claim on or after January 
1, 2027 and before March 31, 2027. For qualified lesso1·s engaged in a business that 
operates for 8 or fewer months per year. in order to qualify for a refund under this section. 
the qualified lessor must file one claim for all qualifying lease 01· rental prnperty and must 
file the claim on or after Janua1y 1, 2027 and before March 31, 2027 or on or after Janua1y 
1, 2028 and before March 31. 2028.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter 01· section 
numbet· to read consecutively. 
SUMMARY 
This amendment removes from the bill the exception from sales and use tax for 
automobiles that are used to transpo1t goods or freight and changes the title of the bill. The 
amendment extends the so-called look-back and look-forward for purposes of refunds of 
sales and use tax from 2 years to 3 years for seasonal businesses operating for 8 or fewer 
months pet· year. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06/17/25 I-RI-
LD 1211 
LR 1359(03) 
An Act Regarding Certain Definitions in the Sales and Use Tax Laws Affecting Rental Equipment and 
Automobiles Used in Transporting Goods 
Fiscal Note for Bill as Amended by Committee Amendment .fl"{S· ~3 )' 
Committee: Taxation 
. 
J 
Net Cost (Savings) 
General Fund 
.evenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY2025-26 
$0 
$0 
$0 
FY2026-27 
$0 
$0 
$0 
Projections 
FY 2027-28 
$362,000 
($362)000) 
($19,000) 
Pl'Ojections 
FY2028-29 
$0 
$0 
$0 
This bill would result in a one-time revenue decrease to the General Fund of $362,000 in fiscal yeat· 2027-28 by 
allowing businesses that opernte eight or fewer months per year to apply for a refund of sales and use tax paid on 
qualifying lease or 1·ental property purchased on or after January 1, 2022 and before January 1, 2025. The fiscal note 
assumes all additional refunds allowed as a result of this bill would be claimed in fiscal yea1· 2027-28. The bill would 
also result in a one-time revenue decrease to the Local Government Fund of $19,000 in fiscal year 2027-28. 
LR1359(03)- Fiscal Note - Page I of I