An Act To Provide a Sales Tax Exemption for Nonprofit Heating Assistance Organizations
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§102 is enacted to read:
102. Nonprofit heating assistance organizations. Sales to incorporated nonprofit organizations whose purpose is to provide residential heating assistance to low-income individuals.
summary
This bill provides an exemption from the sales and use tax to incorporated nonprofit organizations whose purpose is to provide residential heating assistance to low-income individuals.