An Act Pertaining to Sales Tax Exemptions for Products Purchased for Agricultural Use
Sec. 1. 36 MRSA §1760, sub-§7-C, as enacted by PL 2005, c. 12, Pt. GGG, §2, is amended to read:
Sec. 2. 36 MRSA §1760-D is enacted to read:
§ 1760-D. Determination of exemptions for products used in commercial agricultural or silvicultural production or animal agriculture; information posted on publicly accessible website
When the assessor receives a request in writing for an interpretation on whether or not a product used in commercial agricultural or silvicultural production or in animal agriculture is exempt from sales tax under section 1760, subsection 7-B or 7-C, the assessor shall respond in writing. When the information in the request is sufficient to make a definitive determination on the applicability of the sales tax exemption, the assessor shall within 3 weeks of making the determination add the appropriate information to the list maintained under this section.
Sec. 3. 36 MRSA §2013, sub-§4 is enacted to read:
summary
This bill is the report of the Joint Standing Committee on Agriculture, Conservation and Forestry submitted pursuant to Resolve 2009, chapter 25, section 3. It amends provisions for exempting products used in animal agriculture to clarify that antiseptics and cleaning agents used in commercial animal agricultural production are exempt from sales tax. It requires the State Tax Assessor to post on the Bureau of Revenue Services' publicly accessible website a list of products for which a determination on tax exempt status under the exemption for products used in commercial agricultural or silvicultural production or animal agriculture has been made. It also requires the State Tax Assessor to post information regarding the process by which a person can request a refund for or appeal a decision by the assessor regarding sales tax paid on products used in commercial agricultural and silvicultural production or in animal agriculture and refunds of sales taxes paid on depreciable machinery and equipment or electricity for use in commercial agricultural production, commercial fishing or commercial aquacultural production.