An Act To Exempt from Sales Tax Meals Sold by Nonprofit Organizations
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§6, ¶F, as amended by PL 2011, c. 380, Pt. DDDD, §3 and affected by §§5 and 6, is further amended to read:
F. Served by youth camps licensed by the Department of Health and Human Services and defined in Title 22, section 2491, subsection 16; and
Sec. 2. 36 MRSA §1760, sub-§6, ¶G, as enacted by PL 2011, c. 380, Pt. DDDD, §4 and affected by §§5 and 6, is amended to read:
G. Served by a retirement facility to its residents when participation in the meal program is a condition of occupancy or the cost of the meals is included in or paid with a comprehensive fee that includes the right to reside in a residential dwelling unit and meals or other services, whether that fee is charged annually, monthly, weekly or daily . ; and
Sec. 3. 36 MRSA §1760, sub-§6, ¶H is enacted to read:
H. Served by an incorporated nonprofit organization, including, but not limited to, a regularly organized church or house of religious worship, when the proceeds of the sale of the meals are used to fund the purpose of the organization.
Sec. 4. Effective date. This Act takes effect August 1, 2016.
summary
This bill provides an exemption from the sales and use tax for meals served by an incorporated nonprofit organization, including a regularly organized church or house of religious worship, when the proceeds of the sale of the meals are used to fund the purpose of the organization.