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An Act To Exempt a Fee for a Paper or Plastic Single-use Carry-out Bag from Tax
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas,  paper and plastic single-use carry-out bags are not an inventoried item and are not for sale in a retail establishment; and
Whereas,  a municipality in Maine will begin imposing a fee on paper and plastic single-use carry-out bags on April 1, 2015; and
Whereas,  the imposition of the sales tax on these bags is burdensome; 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,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1752, sub-§14, ¶B, as amended by PL 2011, c. 211, §22, is further amended to read:
 
B. "Sale price" does not include:
 
(1) Discounts allowed and taken on sales;
 
(2) Allowances in cash or by credit made upon the return of merchandise pursuant to warranty;
 
(3) The price of property returned by customers, when the full price is refunded either in cash or by credit;
 
(4) The price received for labor or services used in installing or applying or repairing the property sold, if separately charged or stated;
 
(5) Any amount charged or collected, in lieu of a gratuity or tip, as a specifically stated service charge, when that amount is to be disbursed by a hotel, restaurant or other eating establishment to its employees as wages;
 
(6) The amount of any tax imposed by the United States on or with respect to retail sales, whether imposed upon the retailer or the consumer, except any manufacturers', importers', alcohol or tobacco excise tax;
 
(7) The cost of transportation from the retailer's place of business or other point from which shipment is made directly to the purchaser, provided that those charges are separately stated and the transportation occurs by means of common carrier, contract carrier or the United States mail;
 
(8) The fee imposed by Title 10, section 1169, subsection 11;
 
(9) The fee imposed by section 4832, subsection 1;
 
(10) The lead-acid battery deposit imposed by Title 38, section 1604, subsection 2-B;
 
(11) Any amount charged or collected by a person engaged in the rental of living quarters as a forfeited room deposit or cancellation fee if the prospective occupant of the living quarters cancels the reservation on or before the scheduled date of arrival;
 
(12) The premium imposed on motor vehicle oil by Title 10, section 1020, subsection 6-A; or
 
(13) Any amount charged for the disposal of used tires.; or
 
(14) Any amount charged for a paper or plastic single-use carry-out bag.
Emergency clause.  In view of the emergency cited in the preamble, this legislation takes effect when approved.
 
SUMMARY
This bill exempts from sales tax any fee placed on a paper or plastic single-use carry-out bag.