Sec. 1. 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 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, the production of livestock and the commercial production of compost.

Sec. 2. Retroactivity. This Act applies retroactively to August 11, 2000.

SUMMARY

This bill expands the definition of "commercial agricultural production" for purposes of the laws governing sales and use tax to specifically include the commercial production of compost.