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An Act To Exempt from Sales Tax Sales to Certain Nonprofit Corporations That Provide Home Rehabilitation and Modification Services to Low-income Individuals
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§96  is enacted to read:
 
96.  Nonprofit home rehabilitation organizations.     Sales to incorporated nonprofit organizations with annual employee payroll expenses less than $50,000 whose primary purpose is to use volunteers to rehabilitate or modify housing for low-income individuals.
Sec. 2. Effective date. This Act takes effect October 1, 2015.
 
SUMMARY
This bill provides a sales tax exemption for sales to certain incorporated nonprofit organizations whose primary purpose is to use volunteers to rehabilitate or modify housing for low-income individuals.