An Act Making Supplemental Appropriations and Allocations from the
Maine Legislature, Session 132, LD 2212
Committee Amendment CA_A_HA_M_H1019 (House)
Amends: 36 MRSA §1760

HOUSE AMENDMENT " (^\ " to COMMITTEE AMENDMENT "A" to H.P. 1491,
L.D, 2212, "An Act Making Supplemental Appropriations and Allocations from the
General Fund and Other Funds for the Expenditures of State Government and Changing
Certain Provisions of the Law Necessary to the Proper Operations of State Government for
the Fiscal Years Ending June 30,2026 and June 30,2027"
Amend the amendment by inserting after Part HHHH the following:
'PART mi
See. IIH-1. 36 MRSA §1760, sub-§121 is enacted to read:
121. Dieital audiovisual and dieital audio services. Beeinnine August 1. 2026,
notwithstandine any provision of law to the contrary, dirital audiovisual and digital audio
services.
Sec. IIII-2. Revisions to sales and use tax statutes. The Department of
Administrative and Financial Services, Bureau of Revenue Services shall submit a bill by
December 1, 2026 to the Joint Standing Committee on Taxation to conform the Maine
Revised Statutes, Title 36 to the provisions of this Part that exempt from the sales and use
tax digital audiovisual and digital audio services upon which the sales and use tax was
imposed pursuant to the provisions of Public Law 2025, chapter 388. The joint standing
committee of the Legislature having jurisdiction over taxation matters shall submit a bill to
the First Regular Session of the 133rd Legislature in 2027 conforming Title 36 as required
by this section.'
Amend the amendment by relettering or renumbering any nonconsecutive Part letter or
section number to read consecutively,
SUMMARY
This amendment, beginning August 1,2026, exempts from the sales and use ta?( digital
audiovisual and digital audio services upon which the sales and use tax was imposed
HOUSE AMENDMENT
HOUSE AMENDMENT " ^\" to COMMITTEE AMENDMENT "A" to HP. 1491, L.D. 2212
pursuant to the provisions of Public Law 2025, chapter 388 and requyies the submission of
a bill to the 133rd Legislature 9onforming tjiy Maine Revisgd-Sfafutes to that exemption,
SPONSORED BY:
(Representative FAUlXlNGHAM, B.)
TOWN: Winter Harbor
FISCAL NOTE REQUIRED
(See attached)
Page2-132LR3049(34)
HOUSE AMENDMENT
Approved: 04/08/26
I^RL
LD 2212 LR 3049(34)
An Act Maldng Supplemental Appropriations and Allocations from the General Fund and Other
Funds for the Expenditures of State Government and Changing Certain Provisions of the Law
Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2026
and June 30,2027
Fiscal Note for House Amendment '^' to Committee Amendment "A" (ti -1(
Sponsor: Rep. Faulkingham of Winter Harbor
Fiscal Note Required: Yes
Fiscal Note
Net Cost (Savings)
General Fund
Revenue
General Fund
Other Special Revenue Funds
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
$0 $11,889,000 $12,717,000 $13,560,000
$0 ($11,889,000) ($12,717,000) ($13,560,000)
$0 ($624,000) ($666,000) ($710,000)
Fiscal Detail and Notes
This amendment exempts from the sales and use tax digital audiovisual and digital audio services beginning August 1,
2026. It is estimated to decrease General Fund revenue by $11»889,000 in fiscal year 2026-27. A balanced budget is
not maintained.
LR3049(34) ~ Fiscal Note - Page 1 of 1