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

88.__Certain sales by incorporated nonprofit organizations that administer creative problem-solving competitions.__Sales to and by incorporated nonprofit membership-based organizations that administer creative problem-solving competitions and are part of national and international competitions for the benefit of students from kindergarten through college.__Notwithstanding the provisions of section 1754-B, subsections 2-B and 2-C, organizations that qualify for this exemption are entitled to receive a resale certificate from the State Tax Assessor.

Sec. 2. Application. That section of this Act that enacts the Maine Revised Statutes, Title 36, section 1760, subsection 88 applies to sales occurring on or after October 1, 2005.

SUMMARY

This bill provides a sales tax exemption for sales to and by certain nonprofit organizations that administer creative problem- solving competitions.