Sec. 1. 36 MRSA §1760, sub-§7, as amended by PL 1997, c. 550, §1, is further amended to read:

7. Products used in commercial agricultural and commercial aquacultural production, and bait. Sales of seed, feed, hormones, fertilizer, pesticides, insecticides, fungicides, antibiotics, weed killers, defoliants, litter and medicines used in commercial agricultural production and commercial aquacultural production, as those terms are defined in section 2013, and sales of bait to commercial fishermen persons who fish commercially. Agricultural production includes the raising and keeping of equines.

Sec. 2. 36 MRSA §2013, sub-§1, ķA, as amended by PL 1993, c. 151, §1, is further amended to read:

A. "Commercial agricultural production" means commercial production of livestock or crops for human and animal consumption, including the commercial production of sod, the commercial production of seed to be used primarily to raise crops for nourishment of humans or animals and production of livestock fruit, seeds, seedlings, cut flowers, herbs, nursery stock as defined in Title 7, section 2211, poultry, field crops, cultivated or pasture hay, Christmas trees and maple syrup.

SUMMARY

This bill specifies that sales of certain products used in commercial agricultural and aquacultural production are exempt from sales tax, and amends the definition of "commercial agricultural production" to specifically include the production of fruit, seeds, seedlings, cut flowers, herbs, nursery stock, poultry, field crops, hay, Christmas trees and maple syrup.