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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 215: USE TAX
36 §1864. No use tax on donations to exempt organization


36 ME Rev Stat § 1864 (2012 through 125th Legis) What's This?

Part 3: SALES AND USE TAX

§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. [2001, c. 439, Pt. II, §1 (NEW); 2001, c. 439, Pt. II, §2 (AFF).]

SECTION HISTORY

2001, c. 439, §II1 (NEW). 2001, c. 439, §II2 (AFF).

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