S.P. 534 - L.D. 1596
An Act to Clarify the Sales Tax Exemption for Food Service in Educational Institutions
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§6, ¶C, as amended by PL 1991, c. 846, §19, is further amended to read:
C. By hospitals, schools, long-term care facilities, food contractors and restaurants to incorporated nonprofit area agencies on aging for the purpose of providing meals to the elderly; and
Sec. 2. 36 MRSA §1760, sub-§6, ¶D, as enacted by PL 1991, c. 846, §20, is amended to read:
D. To residents of incorporated nonprofit church-affiliated congregate housing facilities for the elderly in which at least 75% of the units are available for leasing to eligible lower-income residents.; and
Sec. 3. 36 MRSA §1760, sub-§6, ¶E is enacted to read:
E. Served by colleges to employees of the college when the meals are purchased with debit cards issued by the colleges.
Effective September 18, 1999, unless otherwise indicated.
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