Maine LD 432: An Act To Exempt Fuel Purchased for Off-road Use in Commercial Construction and Wood Harvesting Equipment from Sales and Use Tax

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


Sponsors | Actions | Bill Text | Patterns of Support


Sponsors

Principal Sponsor: Sen. David Burns of Washington: (R – District 6) — e-mail | Twitter | Facebook

9 Cosponsors:

Actions

Chamber

Action
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)

Bill Text

.

An Act To Exempt Fuel Purchased for Off-road Use in Commercial Construction and Wood Harvesting Equipment from Sales and Use Tax

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 off-road use in commercial wood harvesting or commercial construction equipment 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 , 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.

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 off-road use in commercial wood harvesting or commercial construction equipment 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 , commercial construction or commercial wood harvesting and authorizing the purchaser to purchase electricity, fuel for a commercial fishing vessel or for off-road use in commercial wood harvesting or commercial construction equipment 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 off-road use in commercial wood harvesting or commercial construction equipment or depreciable machinery or equipment must be used directly in commercial agricultural production, commercial fishing, commercial aquacultural production , commercial construction or commercial wood harvesting. In order to qualify for this exemption, the electricity or fuel for a commercial fishing vessel or for off-road use in commercial wood harvesting or commercial construction equipment must be used in qualifying activities, including support operations.

summary

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.

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.


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.

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