Sec. 1. 36 MRSA §1760, sub-§9, as amended by PL 1977, c. 686, §1, is further amended to read:

9. Coal, oil and wood. Coal, oil, wood and all other fuels, except gas and electricity not exempted under subsection 9-H, when bought for cooking and heating in homes, mobile homes, hotels and apartment houses, and other buildings designed both for human habitation and sleeping.

Sec. 2. 36 MRSA §1760, sub-§9-H is enacted to read:

9-H.__Residential electricity used for heating.__Sales of residential electricity as defined in subsection 9-B to a person who is 62 years of age or older for use in the primary residence of that person when the primary source of heat for the residence is from electricity.

SUMMARY

This bill provides a sales tax exemption for persons who are 62 years of age or older for the purchase of residential electricity when that person's primary residence is heated with electricity.