PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney.
An Act To Exempt from the Sales and Use Tax Sales to Certain Veterans' Organizations Funding Direct Supportive Services to Veterans and Their Families
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas,  this legislation provides an exemption from the sales tax to organizations that fund valuable support services to veterans and their families; and
Whereas,  providing these organizations an exemption from the sales tax will allow them to devote more financial resources to funding these services; and
Whereas,  in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§98, as enacted by PL 2015, c. 267, Pt. OOOO, §4 and affected by §7, is amended to read:
 
98. Certain veterans' support organizations.   Sales to incorporated nonprofit organizations organized for the purpose of providing direct supportive services in the State to veterans and their families living with service-related post-traumatic stress disorder or traumatic brain injury or to incorporated nonprofit veterans' organizations that fund a full-time position at the United States Department of Veterans Affairs hospital at Togus to provide support to veterans and their families.
Emergency clause.  In view of the emergency cited in the preamble, this legislation takes effect May 1, 2016.
 
SUMMARY
Current law exempts from the sales and use tax sales made to incorporated nonprofit organizations organized for the purpose of providing direct supportive services to veterans and their families living with service-related post-traumatic stress disorder or traumatic brain injury. This bill expands that exemption to include sales made to incorporated nonprofit veterans' organizations that fund a full-time position at the United States Department of Veterans Affairs hospital at Togus to provide support to veterans and their families.