An Act To Exempt Sales to Parent-Teacher Organizations from the Sales Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§103 is enacted to read:
103. Parent-teacher organization. Sales to a parent-teacher organization organized as a public benefit corporation as described in Title 13-B, section 1406.
Sec. 2. Effective date. This Act takes effect October 1, 2019.
summary
This bill provides a sales tax exemption to a parent-teacher organization organized as a public benefit corporation.