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Amend the bill by striking out everything after the enacting clause and before the summary and inserting the following:
‘Sec. 1.  36 MRSA §1760, sub-§102  is enacted to read:
 
102.  Nonprofit heating assistance organizations.     Sales to organizations that have been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c)(3) of the Code and whose primary purpose is to provide residential heating assistance to low-income individuals.
Sec. 2. Effective date. This Act takes effect October 1, 2018.’
 
SUMMARY
This amendment replaces the bill. The amendment provides a sales and use tax exemption to organizations that have been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c)(3) of the federal Internal Revenue Code of 1986 and whose primary purpose is to provide residential heating assistance to low-income individuals. It also establishes an effective date of October 1, 2018.
FISCAL NOTE REQUIRED
(See attached)