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An Act To Provide a Sales Tax Exemption for Materials and Equipment That Enable Older Persons and Persons with Disabilities To Remain in Their Homes
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§101  is enacted to read:
 
101.  Materials and equipment necessary to remain in home.     Sales of materials and equipment that are determined to be qualified expenditures under rules adopted by the Maine State Housing Authority under section 5219-NN, subsection 2 for the purpose of making all or any portion of an existing homestead, as defined in section 5219-II, subsection 1, paragraph C, accessible to an individual who is 75 years of age or older or an individual with a disability or physical hardship who resides or will reside in the homestead.
 
SUMMARY
This bill provides a sales tax exemption for materials and equipment determined by the Maine State Housing Authority to enable homestead accessibility for an individual who is 75 years of age or older or an individual with a disability or physical hardship to permit the individual to remain in the individual's home.