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An Act To Create a Sales Tax Holiday for Energy-efficient Appliances and Fixtures
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§92  is enacted to read:
 
92.  Sales on April 18th of energy-efficient appliances and fixtures.     Sales on April 18th annually of new or used energy-efficient items purchased in the State for noncommercial or personal use, when the cost of the item is $2,500 or less and when the item is designated by the United States Environmental Protection Agency and the United States Department of Energy as an Energy Star qualified product or WaterSense qualified product. Transfer of possession or payment in full for the property must occur on April 18th, and prior sales or layaway sales are ineligible.
 
A.  For purposes of this subsection, “sales on April 18th” means sales taking place between 12:01 a.m. of that calendar day and midnight of the same day.
 
B.  For the purposes of this subsection, "Energy Star qualified product" means any dishwasher, clothes washer, air conditioner, ceiling fan, compact fluorescent light bulb, dehumidifier, programmable thermostat or refrigerator recognized by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency’s requirements under the Energy Star program, as indicated by an Energy Star label affixed to the item or its packaging.
 
C.  For the purposes of this subsection, "WaterSense qualified product" means any bathroom sink faucet, faucet accessory, shower head, toilet or urinal recognized by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency’s requirements under the WaterSense program, as indicated by a WaterSense label affixed to the item or its packaging.
Sec. 2. Report. By January 15, 2013, the State Tax Assessor shall submit to the joint standing committee of the Legislature having jurisdiction over taxation matters a report that analyzes the results of the sales tax holiday provided for by this Act. The report must compare sales made on April 18, 2012 with projected sales and actual sales for that day over the preceding 5 years. The report may also contain any other information that the State Tax Assessor believes will assist the committee in determining the relative costs and benefits of the sales tax holiday. The committee may submit legislation to the First Regular Session of the 126th Legislature related to the sales tax holiday.
 
SUMMARY
This bill enacts a provision establishing an annual sales tax holiday on April 18th for the purchase in Maine, free of sales tax, of energy-efficient appliances and fixtures that carry the Energy Star or WaterSense labels granted to certain energy-efficient products by the United States Environmental Protection Agency and the United States Department of Energy. The exemption from sales tax extends to both new and used energy-efficient products that are purchased on April 18th for noncommercial or personal use, when the cost of each such item is $2,500 or less. The bill also includes a reporting requirement in order to measure the fiscal impact of the sales tax holiday.