| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§18-A, as amended by PL 1975, c. 293, §4, | | is further amended to read: |
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| | | 18-A. Other institutions. Sales to incorporated private | nonprofit residential child caring institutions which | | licensed by the Department of Human Services as child caring | | institutions and sales to incorporated nonprofit organizations | | providing temporary child placement and adoption services, | | licensed by the Department of Human Services. |
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| | | This bill exempts from the sales tax sales to incorporated | | nonprofit organizations that provide temporary child placement | | and adoption services and are licensed by the Department of Human | | Services. |
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