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An Act To Exempt Sales to Parent-Teacher Organizations from the Sales Tax
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.  Parent-teacher organization.     Sales to a parent-teacher organization organized as a public benefit corporation as described in Title 13-B, section 1406.
Sec. 2. Effective date. This Act takes effect October 1, 2019.
 
SUMMARY
This bill provides a sales tax exemption to a parent-teacher organization organized as a public benefit corporation.