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

80.__Traditional Passamaquoddy crafts.__The sale anywhere in the State of a traditional craft product or materials purchased to create the craft items made by a member of the Passamaquoddy Tribe.

SUMMARY

This bill provides that sales of traditional craft products made by a member of the Passamaquoddy Tribe and materials purchased to create those craft items are exempt from sales and use tax.