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An Act To Provide a Sales Tax Exemption for Purchases Made by Nonprofit Seasonal Camps
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.  Seasonal nonprofit camps.     Sales to nonprofit organizations operating seasonal campgrounds in this State.
Sec. 2. Effective date. This Act takes effect October 1, 2019.
 
SUMMARY
This bill provides an exemption from the sales and use tax for purchases made by nonprofit organizations that operate seasonal campgrounds in Maine.