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An Act To Provide a Sales Tax Exemption for Certain Nonprofit Charitable Organizations
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.  Nonprofit worldwide charitable organizations.     Sales to a nonprofit community-based worldwide charitable organization that, using private funding, provides financial support to other nonprofit charitable organizations at the community level, including, but not limited to, food banks and homeless or domestic violence shelters, to improve health and education and strengthen financial stability.
Sec. 2. Effective date. This Act takes effect October 1, 2019.
 
SUMMARY
This bill provides an exemption from the sales and use tax for sales made to a nonprofit community-based worldwide charitable organization that provides, using private funding, financial support to other nonprofit charitable organizations at the community level.