Maine Fuel Sales Tax Exemption – Heat Just Got Cheaper

Jun 7, 2012 | Susan McLain

Maine LD 1610 (HP 1219), “An Act to Amend the Law Regarding the Sale of Wood Pellets” was signed by Governor Paul LePage May 21, 2012 as Emergency Enacted Public Law Chapter 670.

The Emergency Preamble indicates that the legislation takes effect immediately.

LD 1610 increases the sales tax exemption threshold from 200 pounds of wood pellets to “…1,000 pounds or less of wood pellets or of any 100% compressed wood product intended for use in a wood stove or fireplace….” This exemption is valid through September 30, 2013.

Starting October 1, 2013, “…a purchase of any amount of wood pellets is presumed to meet the requirements of this subsection.” In addition to wood pellets, “A purchase of less than one cord of wood is presumed to meet the requirements of this subsection.”

The wood must meet the requirements of residential use to qualify.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.

Avalara Author

Susan McLain

Avalara Author Susan McLain

Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”