| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read: |
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| | | 84.__Sales of school supplies during 3rd week of August.__ | | Sales of school supplies having a taxable value of $50 or less | | per item during the 3rd full calendar week in August of each | | year.__For the purposes of this subsection, "school supplies" | | includes school books, paper, notebooks, writing implements and | | other supplies specifically intended for use in school. |
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| | | This bill provides for an exemption from the sales tax for | | purchases of school supplies during the 3rd week of August. |
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