LD 1711
pg. 4
Page 3 of 18 An Act To Make Minor Substantive Changes to the Tax Laws Page 5 of 18
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LR 2951
Item 1

 
engaged in both exempt and nonexempt activities, an exemption
certificate may be issued to the person only if the person has
established to the satisfaction of the assessor that the applicant
has adequate accounting controls to limit the use of the
certificate to exempt purchases.

 
Sec. 10. 36 MRSA §2557, sub-§3, as enacted by PL 2003, c. 673, Pt. V,
§25 and affected by §29, is amended to read:

 
3. Hospitals, research centers, churches and schools. Sales
to incorporated hospitals, incorporated nonprofit nursing homes
licensed by the Department of Health and Human Services,
incorporated nonprofit residential care facilities licensed by
the Department of Health and Human Services, incorporated
nonprofit home health agencies certified under the United States
Social Security Act of 1965, Title XVIII, as amended,
incorporated nonprofit rural community health centers,
incorporated nonprofit dental health centers, institutions
incorporated as nonprofit corporations for the sole purpose of
conducting medical research or for the purpose of establishing
and maintaining laboratories for scientific study and
investigation in the field of biology or ecology or for operating
educational television or radio stations, schools, incorporated
nonprofit organizations or their affiliates whose purpose is to
provide literacy assistance or free clinical assistance to
children with dyslexia and regularly organized churches or houses
of religious worship, excepting sales, storage or use in
activities that are mainly commercial enterprises;

 
Sec. 11. 36 MRSA §2557, sub-§13, as enacted by PL 2003, c. 673, Pt. V,
§25 and affected by §29, is amended to read:

 
13. Child abuse and neglect councils; child advocacy
organizations; community action agencies. Except for the sale,
storage or use for activities that are mainly commercial
enterprises, sales Sales to:

 
A. Incorporated, nonprofit child abuse and neglect councils
as defined in Title 22, section 3872, subsection 1-A;

 
B. Statewide organizations that advocate for children and
that are members of the Medicaid Advisory Committee; and

 
C. Community action agencies designated in accordance with
Title 22, section 5324;

 
Sec. 12. 36 MRSA §2557, sub-§31, as enacted by PL 2005, c. 218, §36,
is amended to read:


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