An Act To Enhance the Creative Economy by Providing a Sales Tax Exemption to Incorporated Nonprofit Performing Arts Organizations
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§96 is enacted to read:
96. Performing arts organizations. Sales to incorporated nonprofit performing arts organizations organized for the purpose of providing performing arts programs to a live audience. For the purposes of this subsection, "performing arts program" means a performance, including a visual, graphic, musical, dance or theater presentation, in which an artist uses body or voice to convey artistic expression.
Sec. 2. Effective date. This Act takes effect October 1, 2015.
summary
This bill provides a sales tax exemption for sales to incorporated nonprofit performing arts organizations.