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An Act To Provide a Sales Tax Exemption for Purchases Made by Nonprofit Youth 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.  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	
 
Sec. 3. Effective date. This Act takes effect October 1, 2019.
 
Effective 90 days following adjournment of the 129th Legislature, Second Regular Session, unless otherwise indicated.