‘An Act To Provide a Sales Tax Holiday’
Amend the bill by striking out the title and substituting the following:
Amend the bill by striking out everything after the enacting clause and before the summary and inserting the following:
‘Sec. 1. 36 MRSA §1760, sub-§92 is enacted to read:
92. Sales tax holiday. On the Saturday of Columbus Day weekend from 12:01 a.m. to 11:59 p.m., sales of clothing or Energy Star products except the sale of an individual item of clothing the price of which exceeds $200 or the sale of an Energy Star product the price of which exceeds $1,500. Transfer of possession of or payment in full for the property must occur on that day and prior sales or layaway sales are ineligible. For the purposes of this subsection, "Energy Star product" means a product that qualifies under the Energy Star program of the United States Environmental Protection Agency and United States Department of Energy.
For the purposes of this subsection, "clothing" means all apparel for humans suitable for general use.
A. "Clothing" includes aprons, household and shop; athletic supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts and suspenders; boots; coats and jackets; costumes; diapers, children and adult, including disposable diapers; ear muffs; formal wear; garters and garter belts; girdles; gloves and mittens for general use; hats and caps; insoles for shoes; lab coats; neckties; overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoelaces; slippers; sneakers; socks and stockings; steel-toed shoes; underwear; uniforms, athletic and nonathletic; and wedding apparel.
B. "Clothing" does not include belt buckles sold separately; costume masks sold separately; patches and emblems sold separately; sewing equipment and supplies, including, but not limited to, knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures and thimbles; and sewing materials that become part of clothing, including, but not limited to, buttons, fabric, lace, thread, yarn and zippers.
Sec. 2. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services - Bureau of 0002
Initiative: Appropriates one-time funds to add a new line to the sales and use tax return and ongoing funds to mail notices to retailers with instructions for handling the sales tax holidays.
| GENERAL FUND | 2011-12 | 2012-13 |
|
All Other
|
$15,000 | $5,000 |
 |
|
|
| GENERAL FUND TOTAL | $15,000 | $5,000 |
summary
This amendment changes the bill by limiting the sales tax holiday to one day and limiting the exemption from the sales tax to the sale of individual items of clothing up to $200 and Energy Star products up to $1,500. The amendment eliminates the provisions requiring certification of the amount of sales tax unpaid as well as revenue raised as a result of the sales tax holiday and submission of a report to the Joint Standing Committee on Taxation. It also adds an appropriations and allocations section.
FISCAL NOTE REQUIRED
(See attached)