36 §1864. No use tax on donations to exempt organization - Maine Statutes

Title 36: TAXATION

Part 3: SALES AND USE TAX

Chapter 215: 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).