An Act To Support Commercial Groundfishing
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the commercial groundfishing industry in Maine is in dire economic circumstances; and
Whereas, sales taxes on diesel fuel significantly curtail a commercial groundfishing operation's ability to remain profitable and economically viable; and
Whereas, neighboring states provide sales tax exemptions to commercial fishing operations, providing incentives for them to base their operations at ports outside Maine; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Sec. 1. 36 MRSA §1752, sub-§1-H is enacted to read:
Sec. 2. 36 MRSA §1760, sub-§8, ¶D is enacted to read:
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.
SUMMARY
This bill exempts diesel fuel used for the purpose of operating or propelling a commercial groundfishing boat from the sales tax. "Commercial groundfishing boat" is defined as a boat that is licensed to harvest and is used for harvesting northeast multispecies fish.