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An Act To Clarify the Exemption of Retail Sales of Kerosene from the Sales Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§9, as amended by PL 2007, c. 438, §34, is further amended to read:
 
9. Coal, oil and wood. Coal, oil, wood and all other fuels, except gas and electricity, when bought for cooking and heating in buildings designed and used for both human habitation and sleeping. Kerosene or home heating oil that is prepackaged or dispensed from a tank for retail sale in containers with a capacity of 5 gallons or less is presumed to meet the requirements of this subsection.
Sec. 2. Effective date. This Act takes effect August 1, 2008.
 
Effective August 1, 2008.