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Amend the bill in section 1 in subsection 95 in the last line (page 1, line 5 in L.D.) by inserting after the following: "theater." the following: 'For the purposes of this subsection, "performing arts organization" means an organization that provides an educational program or a performance in which an artist uses body or voice to convey artistic expression, including music, dance and theater. This subsection is repealed October 1, 2015.'
Amend the bill by inserting after section 1 the following:
‘Sec. 2. Examination; authority to report out bill. The joint standing committee of the Legislature having jurisdiction over taxation matters in the First Regular Session of the 127th Legislature shall examine the sales tax exemption for performing arts organizations provided in the Maine Revised Statutes, Title 36, section 1760, subsection 95. The joint standing committee of the Legislature having jurisdiction over taxation matters may report out a bill regarding this sales tax exemption to the First Regular Session of the 127th Legislature.’
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment, which is the report of a committee of conference, includes a definition of "performing arts organization" and repeals the sales tax exemption for performing arts organizations on October 1, 2015. The amendment directs the joint standing committee of the Legislature having jurisdiction over taxation matters in the First Regular Session of the 127th Legislature to examine the sales tax exemption for performing arts organizations and authorizes the committee to report out a bill on this topic.