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 Provide an Exemption from Sales Tax and Service Provider Tax to Nonprofit Collaboratives of Libraries
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 library collaboratives.     Sales to nonprofit collaboratives of academic, public, school and special libraries that provide support for library resource sharing, promote quality library information services and support the cultural, educational and economic development of the State.
Sec. 2. 36 MRSA §2557, sub-§35, as enacted by PL 2009, c. 434, §34, is amended to read:
 
35. Certain fabrication services.   The production of tangible personal property if a sale to the consumer of that tangible personal property would be exempt or otherwise not subject to tax under Part 3; and
Sec. 3. 36 MRSA §2557, sub-§36, as enacted by PL 2009, c. 434, §35, is amended to read:
 
36. Fuel used at a manufacturing facility.   Ninety-five percent of the sale price of fabrication services for the production of fuel for use at a manufacturing facility as defined in section 1752, subsection 6-A.; and
Sec. 4.  36 MRSA §2557, sub-§37  is enacted to read:
 
37.  Nonprofit library collaboratives.     Sales to nonprofit collaboratives of academic, public, school and special libraries that provide support for library resource sharing, promote quality library information services and support the cultural, educational and economic development of the State.
Sec. 5. Effective date.  This Act takes effect October 1, 2014.
 
SUMMARY
This bill provides an exemption from sales tax and service provider tax for certain nonprofit library collaboratives.