Maine LD 290: An Act To Refund the Sales Tax Paid on Fuel Used in Commercial Agricultural Production and Commercial Wood Harvesting

LD 290 (subjects: MISCELLANEOUS TAXES , MOTOR FUEL TAX )

Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=290&PID=1456&snum=127


Sponsors | Actions | Bill Text & Amendments | Patterns of Support | In The News


Sponsors

Principal Sponsor: Sen. Andre Cushing of Penobscot: (R – District 10) — e-mail | Twitter | Facebook

9 Cosponsors:

Actions

Chamber

Action
2/5/2015 Senate Committee on TAXATION
suggested and ordered printed
On motion by Senator McCormick of Kennebec REFERRED to the Committee on TAXATION
Ordered sent down forthwith for concurrence.
2/5/2015 House Bill REFERRED to the Committee on TAXATION.
In concurrence. ORDERED SENT FORTHWITH.
5/29/2015 Senate Reports READ
On motion by Senator McCORMICK of Kennebec Majority Ought to Pass As Amended Report ACCEPTED
Roll Call Ordered Roll Call # 108 21 Yeas – 14 Nays- 0 Excused – 0 Absent PREVAILED
READ ONCE
Committee Amendment “A” (S-138) READ and ADOPTED

Under suspension of the Rules, READ A SECOND TIME PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (S-138)
Ordered sent down forthwith for concurrence.
6/1/2015 House Reports READ.
Motion of Representative GOODE of Bangor to ACCEPT the Minority Ought Not to Pass Report FAILED.
ROLL CALL NO. 120
(Yeas 50 – Nays 96 – Absent 5 – Excused 0)
Subsequently, the Majority Ought to Pass as Amended Report was ACCEPTED.
The Bill was READ ONCE.
Committee Amendment “A” (S-138) was READ and ADOPTED.
Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.
The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment “A” (S-138).
In concurrence. ORDERED SENT FORTHWITH.
6/2/2015 House PASSED TO BE ENACTED.
Sent for concurrence. ORDERED SENT FORTHWITH.
6/3/2015 Senate On motion by Senator HAMPER of Oxford PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT , in concurrence.
7/16/2015 Senate The Bill was in the possession of the Senate when the Legislature adjourned Sine Die and was placed in the Legislative Files. (DEAD)

Bill Text & Amendments

Important Note: The bill text below presents L.D. 290 as originally introduced. L.D. 290 was changed by the legislature through amendment. To understand the impact of this legislation in proper context, be sure to read adopted amendment text, available here: C-A (S-138) .

An Act To Refund the Sales Tax Paid on Fuel Used in Commercial Agricultural Production and Commercial Wood Harvesting

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA 2013, sub- 2 and 3, as amended by PL 2011, c. 657, Pt. N, 2 and affected by 3, are further amended to read:

2. Refund authorized. Any person, association of persons, firm or corporation that purchases electricity, or that purchases or leases depreciable machinery or equipment, for use in commercial agricultural production, commercial fishing, commercial aquacultural production or commercial wood harvesting or that purchases fuel for use in a commercial fishing vessel or fuel for use in commercial wood harvesting or commercial agricultural production must be refunded the amount of sales tax paid upon presenting to the State Tax Assessor evidence that the purchase is eligible for refund under this section.

Evidence required by the assessor may include a copy or copies of that portion of the purchaser’s or lessee’s most recent filing under the United States Internal Revenue Code that indicates that the purchaser or lessee is engaged in commercial agricultural production, commercial fishing, commercial aquacultural production or commercial wood harvesting and that the purchased machinery or equipment is depreciable for those purposes or would be depreciable for those purposes if owned by the lessee.

In the event that any piece of machinery or equipment is only partially depreciable under the United States Internal Revenue Code, any reimbursement of the sales tax must be prorated accordingly. In the event that electricity or fuel for a commercial fishing vessel is used in qualifying and nonqualifying activities, any reimbursement of the sales tax must be prorated accordingly.

Application for refunds must be filed with the assessor within 36 months of the date of purchase or execution of the lease.

3. Purchases made free of tax with certificate. Sales tax need not be paid on the purchase of electricity, fuel for a commercial fishing vessel or for use in commercial wood harvesting or commercial agricultural production or a single item of machinery or equipment if the purchaser has obtained a certificate from the assessor stating that the purchaser is engaged in commercial agricultural production, commercial fishing, commercial aquacultural production or commercial wood harvesting and authorizing the purchaser to purchase electricity, fuel for a commercial fishing vessel or for use in commercial wood harvesting or commercial agricultural production or depreciable machinery and equipment without paying Maine sales tax. The seller is required to obtain a copy of the certificate together with an affidavit as prescribed by the assessor, to be maintained in the seller’s records, attesting to the qualification of the purchase for exemption pursuant to this section. In order to qualify for this exemption, the electricity, fuel for a commercial fishing vessel or for use in commercial wood harvesting or commercial agricultural production or depreciable machinery or equipment must be used directly in commercial agricultural production, commercial fishing, commercial aquacultural production or commercial wood harvesting. In order to qualify for this exemption, the electricity or fuel for a commercial fishing vessel or for use in commercial wood harvesting or commercial agricultural production must be used in qualifying activities, including support operations.

Sec. 2. Effective date. This Act takes effect October 1, 2015.

summary

This bill provides a sales and use tax refund or exemption for fuel used in commercial wood harvesting or commercial agricultural production.

Patterns of Support

Pattern of Cosponsorship by Region:

Pattern of Cosponsorship by Gender:

Pattern of Cosponsorship by Party:

Pattern of Cosponsorship by Campaign Finance Classification:

Note: Maine Clean Elections Act (MCEA) Qualified candidates only accept a small dollar value of initial contributions early in their campaigns, pledge not to accept further campaign contributions from private sources, and receive public funding for their campaigns. MCEA Non-Qualified candidates choose not to obtain public funding and instead are free to accept campaign contributions from individuals, party committees, political action committees and business sources.


In The News…

Recent news stories featuring LD 290:


This information about LD 290 was last updated on 2016-05-12.
The Open Maine Politics website is in a beta release and results should not be taken as definitive. Please visit the official website of the Maine State Legislature for entirely verifiable information.

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