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PUBLIC LAWS OF MAINE
First Special Session of the 118th

CHAPTER 550
S.P. 445 - L.D. 1419

An Act to Clarify the Application of the Sales Tax on Hay and Animal Bedding

Be it enacted by the People of the State of Maine as follows:

     Sec. 1. 36 MRSA §1760, sub-§7, as amended by PL 1985, c. 460, §§1 and 2, is further amended to read:

     7. Products used in agricultural and aquacultural production, and bait. Sales of seed, feed, hormones, fertilizer, pesticides, insecticides, fungicides, antibiotics, weed killers, defoliants, litter and medicines used in agricultural and aquacultural production and sales of bait to commercial fishermen. Agricultural production includes the raising and keeping of equines.

     Sec. 2. 36 MRSA §1760, sub-§78 is enacted to read:

     78. Hay and animal bedding. Sales of hay and organic bedding materials for farm animals.

Effective September 19, 1997, unless otherwise indicated.

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