An Act To Create a Sales Tax Exemption for the Sale and Delivery of Off-peak Electricity for Electric Thermal Storage Devices
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 sale and use of electric thermal storage devices will enable homeowners to obtain electricity in an efficient and safe manner and improve the efficiency of the electric power system through the use of off-peak electricity; and
Whereas, in order to maximize the benefit provided by this Act it is necessary to provide incentives for the use of electric thermal storage devices during the current heating season; 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Sec. 1. 36 MRSA §1760, sub-§9-B, as amended by PL 2007, c. 438, §35, is repealed and the following enacted in its place:
For the purpose of this subsection, "residential electricity" means electricity furnished to buildings designed and used for both human habitation and sleeping, with the exception of hotels. When residential electricity is furnished through one meter to more than one residential unit and when the transmission and distribution utility applies its tariff on a per unit basis, the furnishing of electricity is considered a separate sale for each unit to which the tariff applies. For the purpose of this subsection, "delivery" means transmission and distribution;
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.
summary
Current law exempts the sale of certain forms of energy, including heating oil, for residential heating, but taxes electricity used to charge electric thermal storage space and water heaters. This bill provides a sales tax exemption for off-peak residential electricity used for water and space heating similar to exemptions provided for other forms of energy.