Sec. 1. 36 MRSA §1760, sub-§88 is enacted to read:

88.__Service dog trainers.__Sales to organizations that are exempt from federal taxation under the Code, Section 501(c)(3) of tangible personal property and taxable services essential for the training, care and maintenance of service dogs used to aid persons with disabilities.

SUMMARY

This bill provides a sales tax exemption for purchases made by an organization that trains service dogs used to assist persons with disabilities, as long as the organization is tax exempt under the United States Internal Revenue Code, Section 501(c)(3).