Sec. 1. 36 MRSA §1760, sub-§80 is enacted to read:

80.__Sales delivered to out-of-state location.__Sales of tangible personal property when the vendor delivers the property to a location outside this State or to the United States Postal Service, a common carrier or a contract carrier for delivery to a location outside this State, regardless of whether the property is purchased F.O.B. shipping point or another point in this State or passage of title occurs in this State.

Sec. 2. Application. This Act applies to all taxable periods that are open for purposes of assessment or administrative or judicial review.

SUMMARY

This bill clarifies the exempt status of property shipped out of state.