| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §1760, sub-§88 is enacted to read: |
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| | 88.__First weekend in February.__Sales during the first | weekend in February.__For purposes of this subsection, "weekend" | means a contiguous Saturday and Sunday in the same month, | beginning at 12:01 a.m. on Saturday and ending at midnight | Sunday. |
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| | Sec. 2. Rules. The Department of Administrative and Financial | Services, Bureau of Revenue Services shall adopt routine | technical rules pursuant to the Maine Revised Statutes, Title 5, | chapter 375, subchapter 2-A to carry out the provisions of this | Act. |
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| | This bill provides an exemption from the sales tax for all | items sold on the first weekend in February each year. |
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