An Act To Amend the Law Regarding the Sale of Wood Pellets

Emergency preamble. Whereas,  acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and

Whereas,  this legislation increases the amount of wood pellets presumed to meet the requirement of residential use and thus to qualify for a sales tax exemption; and

Whereas,  in order to be in effect for this winter season and to allow citizens of the State to benefit from this exemption; 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:

Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.

summary

Currently, in order to qualify for a sales tax exemption on the purchase of wood pellets for residential use, customers purchasing more than 200 pounds of wood pellets for residential cooking or heating must sign an affidavit or a log. This bill increases the amount of wood pellets presumed to meet the requirement of residential use, and thus to qualify for the sales tax exemption, from 200 pounds to 2,000 pounds.