An Act To Provide a Sales Tax Rebate for Certain Organizations Providing Services to Disabled Veterans
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. Meals and lodging in connection with certain veterans' services. Meals and lodging provided by a veterans' services provider, as defined in section 2021, subsection 1, paragraph B, to veterans with service-related disabilities, as defined in section 2021, subsection 1, paragraph A, or their family members as part of a seminar or retreat for the purpose of improving physical or mental health.
Sec. 2. 36 MRSA §2021 is enacted to read:
§ 2021. Refund of sales tax on purchases of meals and lodging by certain veterans' services providers
1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
A. "Service-related disabilities" means physical and mental disabilities resulting from a veteran's service in the Armed Forces of the United States, including from physical injuries, traumatic stress and sexual assault, and related disorders.
B. "Veterans' services provider" means an incorporated nonprofit organization with the primary purpose of providing physical or mental rehabilitation services to veterans and their families affected by service-related disabilities.
2. Refund authorized. The State Tax Assessor shall refund to a veterans' services provider sales tax paid for meals and lodging for the purpose of providing seminars or retreats to improve the physical or mental health of disabled veterans upon the provider's presenting evidence that the purchase is eligible for a refund under this section. The refund claim must be submitted on a form prescribed by the assessor and must be accompanied by a copy or copies of that portion of the purchaser's most recent filing under the Code indicating that the purchaser is a veterans' services provider and such additional information as the assessor may require. An application for a refund under this subsection must be filed with the assessor within 36 months of the date of purchase.
3. Purchases made free of tax with certificate. Sales tax need not be paid on the purchase of meals and lodging eligible for a refund under this section if the purchaser has obtained a certificate from the assessor stating that the purchaser is a veterans' services provider eligible to purchase meals and lodging without paying Maine sales tax. The seller shall obtain a copy of the certificate together with an affidavit as prescribed by the assessor, to be maintained in the seller's records, attesting to the qualification of purchases for exemption pursuant to this section.
4. Audit. The assessor may audit a claim for a refund filed under subsection 2 or the use of a certificate issued under subsection 3. If the assessor determines that the amount of the claimed refund is incorrect or that the certificate has been used inappropriately, the assessor may issue an assessment within 3 years from the date of purchase or the date the claim was filed, whichever is later, or at any time if a fraudulent claim was filed. The claimant may seek reconsideration of the assessment pursuant to section 151.
5. Payment of claims. The assessor shall pay the approved amount to qualified applicants under this section within 30 days after receipt of a properly completed claim. Interest is not allowed on any payment made to a claimant pursuant to this section.
Sec. 3. Effective date. This Act takes effect October 1, 2015.
Summary
This bill provides a sales tax exemption and rebate for meals and lodging connected with seminars and retreats provided by certain nonprofit veterans' services organizations to veterans with service-related disabilities and their families.