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An Act To Exempt from Sales Tax an Island-based Nonprofit Provider of Ambulance Services
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas,  the entity providing ambulance services to Chebeague Island needs to purchase upgraded equipment and supplies sooner than 90 days following adjournment of the First Regular Session of the 129th Legislature in order to provide adequate emergency ambulance services to the island; and
Whereas,  there is ambiguity in current law as to whether the needed equipment and supplies are eligible for the sales tax exemption for incorporated nonprofit ambulance services; and
Whereas,  clarification of the law is necessary to ensure equal treatment of ambulance services provided by incorporated nonprofit entities; and
Whereas,  in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§26-A  is enacted to read:
 
26-A.  Island-based nonprofit transportation company providing ambulance services.     Sales of watercraft that will be used to provide ambulance services and of ambulance supplies to an incorporated nonprofit transportation company that provides ambulance services from an island not served by a bridge to the mainland pursuant to a written agreement with a municipality to provide ambulance services without charge. An incorporated nonprofit transportation company providing ambulance services using watercraft certified and inspected by the United States Coast Guard is not required to be licensed as an ambulance service under Title 32, section 86, subsection 1 in order to be eligible for the exemption under this subsection.
Sec. 2. Retroactivity. This Act applies retroactively to purchases made on or after January 1, 2019.
Emergency clause.  In view of the emergency cited in the preamble, this legislation takes effect when approved.
 
SUMMARY
This bill provides a sales tax exemption for sales of watercraft that will be used to provide ambulance services and sales of ambulance supplies to an incorporated nonprofit transportation company that provides ambulance services from an island not served by a bridge to the mainland pursuant to a written agreement with a municipality to provide ambulance services without charge. An incorporated nonprofit transportation company providing ambulance services using watercraft certified and inspected by the United States Coast Guard is not required to be licensed as an ambulance service in order to be eligible for the exemption.