| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §198, sub-§2, ¶D, as enacted by PL 1985, c. 430, §3, | | is repealed. |
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| | | Sec. 2. 36 MRSA §1863, as enacted by PL 1981, c. 503, is repealed. |
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| | | Sec. 3. 36 MRSA §1864 is enacted to read: |
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| | | §1864.__No use tax on merchandise donated to charity |
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| | | A use tax may not be imposed on merchandise that a retailer | | donates from inventory to an organization exempt from taxation | | under the Code, Section 501(c)(3), as amended. |
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| | | This bill exempts from the use tax merchandise, from | | inventory, that a retailer donates to a nonprofit organization. |
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