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An Act Regarding the Taxation of Certain Nonprofit Organizations
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.  Certain sales by civic, religious or fraternal organizations.     Sales of prepared food by a civic, religious or fraternal organization, including an auxiliary of such an organization, at a public or member-only event, except when alcoholic beverages are available for sale at the event. This exemption is limited to the first 24 days during which such sales are made in a calendar year.
Sec. 2. Effective date. This Act takes effect October 1, 2017.
 
SUMMARY
This bill provides a sales tax exemption for sales of prepared food by a civic, religious or fraternal organization, including an auxiliary of such an organization, at a public or member-only event, except when alcoholic beverages are available for sale at the event, for up to 24 days during a calendar year.