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 striking out the title and substituting the following:
‘An Act To Provide a Sales Tax Exemption for Purchases Made by Nonprofit Youth Camps’
Amend the bill by striking out all of section 1 and inserting the following:
‘Sec. 1.  36 MRSA §1760, sub-§103  is enacted to read:
 
103.  Nonprofit youth camps.     Sales to nonprofit youth camps as defined in Title 22, section 2491, subsection 16 that are licensed by the Department of Health and Human Services and receive an exemption from property tax under section 652, subsection 1.
Sec. 2. Appropriations and allocations. The following appropriations and allocations are made.
 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
 
Revenue Services, Bureau of 0002
 
Initiative: Provides one-time funding for computer programming costs to create an exemption certificate.

GENERAL FUND	2019-20	2020-21	
All Other	$5,000	$0	
			
GENERAL FUND TOTAL	$5,000	$0	
 
’
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment clarifies that the sales tax exemption applies to licensed nonprofit youth camps that are entitled to a property tax exemption. The amendment also adds an appropriations and allocations section.
FISCAL NOTE REQUIRED
(See attached)