LD 432 (subjects: MISCELLANEOUS TAXES , MOTOR FUEL TAX )
Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=432&PID=1456&snum=127
- Rep. Matt Moonen of Portland: (D – District 38) — e-mail | Twitter | Facebook
Rep. Stacey Guerin of Glenburn: (R – District 102) — e-mail | Facebook
Rep. Stanley Short of Pittsfield: (I – District 106) — e-mail | Facebook
Rep. Richard Campbell of Orrington: (R – District 130) — e-mail | Facebook
Rep. William Tuell of East Machias: (R – District 139) — e-mail | Facebook
Rep. Joyce Maker of Calais: (R – District 140) — e-mail
Sen. Rodney Whittemore of Somerset: (R – District 3) — e-mail | Facebook
Sen. Paul Davis of Piscataquis: (R – District 4) — e-mail | Twitter | Facebook
Sen. Kimberley Rosen of Hancock: (R – District 8) — e-mail | Facebook
|2/24/2015||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.
|2/24/2015||House||Bill REFERRED to the Committee on TAXATION.
In concurrence. ORDERED SENT FORTHWITH.
|4/29/2015||Senate||Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)|
An Act To Exempt Fuel Purchased for Off-road Use in Commercial Construction and Wood Harvesting Equipment from Sales and Use Tax
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:
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 , commercial construction 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 or for commercial wood harvesting or commercial construction equipment 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.
This bill provides a sales and use tax refund or exemption for fuel purchased for off-road use in commercial wood harvesting or commercial construction equipment.
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.
This information about LD 432 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.