| 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.__Organizations purchasing gifts for underprivileged | children.__From Thanksgiving Day to December 31st of every year, | sales to an incorporated nonprofit organization whose primary | purpose is providing gifts for underprivileged children. |
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| | This bill provides a sales tax exemption during the holiday | season to incorporated nonprofit organizations whose primary | purpose is providing gifts to underprivileged children. |
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