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engaged in both exempt and nonexempt activities, an exemption | | certificate may be issued to the person only if the person has | | established to the satisfaction of the assessor that the applicant | | has adequate accounting controls to limit the use of the | | certificate to exempt purchases. |
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| | | Sec. 10. 36 MRSA §2557, sub-§3, as enacted by PL 2003, c. 673, Pt. V, | | §25 and affected by §29, is amended to read: |
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| | | 3. Hospitals, research centers, churches and schools. Sales | | to incorporated hospitals, incorporated nonprofit nursing homes | | licensed by the Department of Health and Human Services, | | incorporated nonprofit residential care facilities licensed by | | the Department of Health and Human Services, incorporated | | nonprofit home health agencies certified under the United States | | Social Security Act of 1965, Title XVIII, as amended, | | incorporated nonprofit rural community health centers, | | incorporated nonprofit dental health centers, institutions | | incorporated as nonprofit corporations for the sole purpose of | | conducting medical research or for the purpose of establishing | | and maintaining laboratories for scientific study and | | investigation in the field of biology or ecology or for operating | | educational television or radio stations, schools, incorporated | | nonprofit organizations or their affiliates whose purpose is to | | provide literacy assistance or free clinical assistance to | | children with dyslexia and regularly organized churches or houses | of religious worship, excepting sales, storage or use in | activities that are mainly commercial enterprises; |
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| | | Sec. 11. 36 MRSA §2557, sub-§13, as enacted by PL 2003, c. 673, Pt. V, | | §25 and affected by §29, is amended to read: |
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| | | 13. Child abuse and neglect councils; child advocacy | organizations; community action agencies. Except for the sale, | storage or use for activities that are mainly commercial | enterprises, sales Sales to: |
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| | | A. Incorporated, nonprofit child abuse and neglect councils | | as defined in Title 22, section 3872, subsection 1-A; |
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| | | B. Statewide organizations that advocate for children and | | that are members of the Medicaid Advisory Committee; and |
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| | | C. Community action agencies designated in accordance with | | Title 22, section 5324; |
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| | | Sec. 12. 36 MRSA §2557, sub-§31, as enacted by PL 2005, c. 218, §36, | | is amended to read: |
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