An Act To Provide a Sales Tax Exemption to Incorporated Nonprofit Performing Arts Organizations
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§95 is enacted to read:
95. Performing arts organizations. Sales to incorporated nonprofit performing arts organizations organized for the purpose of providing arts, educational or cultural programs to a live audience, including, but not limited to, music, dance and theater.
Sec. 2. Effective date. This Act takes effect October 1, 2013.
summary
This bill provides a sales tax exemption for sales to incorporated nonprofit performing arts organizations.