State Codes and Statutes
Statutes > Maine > Title36 > Title36ch215sec0 > Title36sec1864Title 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).
