| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§86 is enacted to read: |
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| | | 86.__United States flag.__Sales of the United States flag, | | except that this exemption does not apply to a person who has | | been convicted under federal law of burning a United States | | flag in a protest. |
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| | | This bill exempts the sale of the United States flag from | | sales tax. This bill also prohibits a person convicted under | | federal law of burning a United States flag in a protest from | | being eligible for this exemption. |
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