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PUBLIC LAWS OF MAINE
First Regular Session of the 120th

PART II

     Sec. II-1. 36 MRSA §1864 is enacted to read:

§1864.     No use tax on donations to exempt organization

     A use tax is not imposed on the donation of merchandise by a retailer from inventory to an organization if sales to that organization are exempt from sales tax under section 1760.

     Sec. II-2. Effective date. This Part takes effect October 1, 2002.

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About the 2001 Laws Of Maine

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