Whereas, certain incorporated, nonprofit memorial foundations, such as the Araxine Wilkins Sawyer Foundation, present free public educational programs; and

Whereas, it is imperative that certain of these organizations receive a sales tax exemption that takes immediate effect; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read:

84.__Certain memorial foundations.__Sales to incorporated, nonprofit memorial foundations established to support good citizenship and wholesome activities and that present regular educational programs that are free to the public from a facility owned by the foundation.

Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.

SUMMARY

This bill provides a sales tax exemption for incorporated, nonprofit memorial foundations, such as the Araxine Wilkins Sawyer Foundation, that are established for educational and social purposes and that present free public educational programs.