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 Taxation Sales to Small Nonprofit Organizations
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§103  is enacted to read:
 
103.  Nonprofit organizations with gross receipts less than $40,000.     Sales to an incorporated nonprofit organization with annual gross receipts of less than $40,000.
Sec. 2.  36 MRSA §2557, sub-§40  is enacted to read:
 
40.  Nonprofit organizations with gross receipts less than $40,000.     Sales to an incorporated nonprofit organization with annual gross receipts of less than $40,000.
Sec. 3. Effective date. This Act takes effect October 1, 2019.
 
SUMMARY
This bill provides a sales tax exemption and a service provider tax exemption for incorporated nonprofit organizations with annual gross receipts of less than $40,000.