PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney.
Amend the bill by inserting after section 1 the following:
‘Sec. 2. 36 MRSA §2557, sub-§38, as amended by PL 2017, c. 445, §2 and affected by §5, is further amended to read:
 
38. Nonprofit library collaboratives.   Sales to nonprofit collaboratives of academic, public, school and special libraries that provide support for library resource sharing, promote quality library information services and support the cultural, educational and economic development of the State; and
Sec. 3. 36 MRSA §2557, sub-§39, as enacted by PL 2017, c. 445, §3 and affected by §5, is amended to read:
 
39. Certain support organizations for combat-injured veterans.   Sales to incorporated nonprofit organizations organized for the primary purpose of operating a retreat in the State for combat-injured veterans and their families free of charge.; and
Sec. 4.  36 MRSA §2557, sub-§40  is enacted to read:
 
40.  Area agency on aging.    Sales to an area agency on aging designated under Title 22, section 5116, subsection 1, paragraph B, or sales to a public or nonprofit private agency that is operating under grants authorized by Title 22, chapter 1457, that is providing social services in order to secure and maintain maximum independence and dignity in a home environment for older people capable of self-care with appropriate supportive services.’
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment adds an exemption from the service provider tax for sales of taxable services to agencies that the bill makes eligible for a sales tax exemption.