LD 2073
pg. 59
Page 58 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 60 of 63
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LR 3203
Item 1

 
1. Exempt entities. Sales or rentals made directly to the
following persons are not subject to tax under this chapter:

 
A. The State or any political subdivision of the State, the
Federal Government or any unincorporated agency or
instrumentality of either of them or any incorporated agency
or instrumentality of them wholly owned by them;

 
B. Incorporated hospitals;

 
C. Incorporated nonprofit nursing homes licensed by the
Department of Health and Human Services;

 
D. Incorporated nonprofit assisted housing programs for the
elderly licensed by the Department of Health and Human
Services;

 
E. Incorporated nonprofit residential care facilities
licensed by the Department of Health and Human Services;

 
F. Incorporated nonprofit home health agencies certified
under the United States Social Security Act of 1965, Title
XVIII, as amended;

 
G. Incorporated nonprofit rural community health centers
engaged in, or providing facilities for, the delivery of
comprehensive primary health care;

 
H. Incorporated nonprofit dental health centers;

 
I. 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 operating educational television or radio
stations;

 
J. Schools;

 
K. Incorporated nonprofit organizations or their affiliates
whose purpose is to provide literacy assistance or free
clinical assistance to children with dyslexia;

 
L. Regularly organized churches or houses of religious
worship;

 
M. Incorporated private nonprofit residential child care
institutions licensed by the Department of Health and Human
Services as child care institutions;


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