An Act To Provide a Sales Tax Exemption on Fuel Used for Heating a Business
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, heating costs are increasing rapidly and putting Maine businesses in financial jeopardy; and
Whereas, it is necessary to enact this bill as early as possible in the heating season to alleviate the burden on those businesses; 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, as amended by PL 2009, c. 625, §7, is further amended to read:
Sec. 2. 36 MRSA §1760, sub-§9-C, as amended by PL 2007, c. 438, §36, is further amended to read:
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.
This bill provides a sales tax exemption for coal, oil, wood or gas bought for heating a business.