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An Act To Make Consistent the Sales and Use Tax Imposed on Various Fuels Used To Heat Buildings for Human Habitation
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§9, as amended by PL 2011, c. 670, §1, is further amended to read:
 
9. Coal, oil, wood and gas.   Coal, oil, wood, gas 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. Until September 30, 2013, a purchase of 1,000 pounds or less of wood pellets or of any 100% compressed wood product intended for use in a wood stove or fireplace is presumed to meet the requirements of this subsection. Beginning October 1, 2013, a purchase of any amount of wood pellets is presumed to meet the requirements of this subsection. A purchase of less than one cord of wood is presumed to meet the requirements of this subsection. For purposes of this subsection, "cord" has the same meaning as in Title 10, section 2302, subsection 1.
Sec. 2. 36 MRSA §1760, sub-§9-C, as amended by PL 2007, c. 438, §36, is repealed.
 
SUMMARY
This bill eliminates language that requires hotels to pay tax on the sale of gas used to heat buildings designed and used for both human habitation and sleeping and adds gas to the list of fuels that are exempt from the sales and use tax when they are used to heat buildings designed and used for both human habitation and sleeping.