Amend the bill in Part A by striking out all of section 11.
Amend the bill in Part A in section 22 in the 2nd and 3rd lines (page 9, lines 36 and 37 in L.D.) by striking out the following: "and section 691, subsection 1, paragraph A"
Amend the bill in Part B by striking out all of sections 5 and 18.
Amend the bill in Part B by striking out all of section 27 and inserting the following:
‘Sec. B-27. Application. Those sections of this Part that amend the Maine Revised Statutes, Title 36, section 1752, subsection 11, paragraph B; subsection 14, paragraph A; and subsection 17-B; and that enact Title 36, section 1819 apply to sales occurring on or after October 1, 2019. Those sections of this Part that amend Title 36, section 1760, subsection 94 and that enact Title 36, section 1752, subsection 7-F apply retroactively to sales occurring on or after January 1, 2012.’
Amend the bill in Part C by striking out all of section 15.
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
summary
This amendment removes from the bill the provisions that:
1. Eliminate photocopiers and postage machines from property eligible for tax exemption under the business equipment tax exemption;
2. Remove from the definition of "retail sale" the sale of products for internal human consumption to certain persons for resale through vending machines;
3. Repeal the exemption from sales and use tax of products sold through vending machines by certain persons; and
4. Replace provisions subjecting the lowest individual income tax brackets and the highest individual income tax brackets to different annual cost-of-living adjustments with a provision that uses the same cost-of-living adjustment calculation for both brackets.
This amendment also changes the application sections for Parts A and B of the bill to reflect the removal of sections pursuant to this amendment.