36 M.R.S.A. § 1760 Exemptions
Subject to the provisions of section 1760-C, no tax on sales, storage or use may be collected upon or in connection with:
2. Certain governmental entities.
Sales to the State or any political subdivision of the State, or to the Federal Government, or to any unincorporated agency or instrumentality of either of them or to any incorporated agency or instrumentality of them wholly owned by them. This exemption does not apply to corporations organized under Title IV, Part E of the Farm Credit Act of 1971, 12 United States Code, Sections 2211 to 2214. [ 2005, c. 622, §5 (AMD) .]
6. Certain meals. Sales of meals:
C. By hospitals, schools, long-term care facilities, food contractors and restaurants to incorporated nonprofit area agencies on aging for the purpose of providing meals to the elderly; [1999, c. 502, §1 (AMD).]
16. Hospitals, research centers, churches and schools. Sales to;
16-A. Incorporated hospitals; [2005, c. 622, §6 (NEW).]
16-B. Incorporated nonprofit nursing homes licensed by the Department of Health and Human Services; [2005, c. 622, §6 (NEW).]
16-C. Incorporated nonprofit residential care facilities licensed by the Department of Health and Human Services; [2005, c. 622, §6 (NEW).]
16-D. Incorporated nonprofit assisted housing programs for the elderly licensed by the Department of Health and Human Services; [2005, c. 622, §6 (NEW).]
16-E. Incorporated nonprofit home health agencies certified under the United States Social Security Act of 1965, Title XVIII, as amended; [2005, c. 622, §6 (NEW).]
16-F. Incorporated nonprofit rural community health centers and incorporated
nonprofit federally qualified health centers. PL 2015, c. 510, (amd).; [2005, c. 622, §6 (NEW).]
16-G. Incorporated nonprofit dental health centers;
16-G1. Incorporated nonprofit medical clinics whose sole mission is to provide free medical care to the indigent or uninsured; [2007, c. 416, §1 (NEW); 2007, c. 416, §2 (AFF).]
16-H. Incorporated nonprofit organizations organized for the sole purpose of conducting medical research; [2005, c. 622, §6 (NEW).]
16-I. Incorporated nonprofit organizations organized for the purpose of establishing and maintaining laboratories for scientific study and investigation in the field of biology or ecology; [2005, c. 622, §6 (NEW).]
16-J. Institutions incorporated as nonprofit corporations for the purpose of operating educational television or radio stations; [2005, c. 622, §6 (NEW).];
16-K. Schools; [2005, c. 622, §6 (NEW).]
16-L. Incorporated nonprofit organizations or their affiliates whose purpose is to provide literacy assistance or free clinical assistance to children with dyslexia; and [2005, c. 622, §6 (NEW).]
16-M. Regularly organized churches or houses of religious worship. [2005, c. 622, §6 (NEW).][ 2007, c. 416, §1 (AMD); 2007, c. 416, §2 (AFF) .]
18-A. Certain residential child care facilities. Sales to incorporated private nonprofit residential child care facilities that are licensed by the Department of Health and Human Services as child care facilities. [ 2015, c. 300, Pt. A, §15 (AMD) .]
26. Nonprofit fire departments and nonprofit ambulance services. Sales to incorporated nonprofit fire departments, sales to incorporated nonprofit ambulance services, sales to air ambulance services that are limited liability companies all of whose members are nonprofit organizations and sales of tangible personal property leased to air ambulance services that are limited liability companies all of whose members are nonprofit organizations. [ 2007, c. 419, §1 (AMD) .]
28. Community mental health facilities, community adult developmental services facilities and community substance abuse facilities. Sales to mental health facilities, adult developmental services facilities or substance abuse facilities that are:
A. Contractors under or receiving support under the Federal Community Mental Health Centers Act, or its successors; or
B. Receiving support from the Department of Health and Human Services pursuant to Title 5, section 20005 or Title 34-B, section 3604, 5433 or 6204. [1999, c. 708, §28 (AMD); 2001, c. 354, §3 (AMD); 2003, c. 689, Pt. B, §6 (REV).]
[ 2011, c. 542, Pt. A, §135 (AMD) .]
37. Regional planning commissions and councils of government. Sales to regional planning commissions and councils of government, which are established in accordance with Title 30-A. [ 1987, c. 737, Pt. C, §§82, 106 (AMD); 1989, c. 6, (AMD); 1989, c. 9, §2 (AMD); 1989, c. 104, Pt. C, §§8, 10 (AMD) .]
42. Historical societies and museums.
Sales to incorporated nonprofit memorial foundations that primarily provide cultural programs free to the public, historical societies and museums. [ 2001, c. 439, Pt. PPP, §1 (AMD); 2001, c. 439, Pt. PPP, §2 (AFF) .]
Sales to licensed, incorporated nonprofit child care facilities.
[ 2015, c. 300, Pt. A, §20 (AMD) .]
44. Certain church affiliated residential homes. Sales to an incorporated, church-affiliated nonprofit organization that operates a residential home for adults.
[ 2015, c. 300, Pt. A, §21 (AMD) .]
46. Residential facilities for medical patients and their families.
Sales to incorporated nonprofit organizations providing:
A. Temporary residential accommodations to pediatric patients suffering from critical illness or disease such as cancer or who are accident victims, to adult patients with cancer or to the families of the patients; or [2003, c. 451, Pt. AA, §1 (NEW).]
B. Temporary residential accommodations, or food, or both, to hospital patients or to the families of hospital patients. [2003, c. 451, Pt. AA, §1 (NEW).]
47-A. Emergency shelter and feeding organizations. Beginning October 1, 1996, sales to incorporated nonprofit organizations that provide free temporary emergency shelter or food for underprivileged individuals in this State; [ 1995, c. 2, §95 (COR) .]
49. Child abuse and neglect councils; child advocacy organizations; community action agencies.
Sales to:
A. Incorporated, nonprofit child abuse and neglect prevention councils as defined in Title 22, section 3872, subsection 1-A; [2009, c. 204, §12 (AMD).]
B. Statewide organizations that advocate for children and that are members of the Medicaid Advisory Committee; and [1999, c. 499, §1 (NEW).]
C. Community action agencies designated in accordance with Title 22, section 5324. [1999, c. 499, §1 (NEW).]
50. Certain libraries. Sales to any nonprofit free public lending library that is funded in part or wholly by the State or any political subdivision or the federal government and sales by any such library or a nonprofit corporation organized to support that library as long as the proceeds from the sales are used to benefit the library.
[ 2013, c. 420, §1 (AMD) .]
51. Veterans' Memorial Cemetery Associations. Sales to incorporated nonprofit Veterans' Memorial Cemetery Associations; [ 1985, c. 737, Pt. A, §95 (RPR) .]
53. Nonprofit volunteer search and rescue organizations. Sales to incorporated, nonprofit volunteer search and rescue organizations. [ 1985, c. 737, Pt. A, §97 (NEW) .]
55. Incorporated nonprofit hospice organizations.
Sales to incorporated nonprofit hospice organizations which provide a program or care for the physical and emotional needs of terminally ill patients. [ 1985, c. 788, §1 (NEW) .]
56. Nonprofit youth organizations. Sales to nonprofit youth organizations whose primary purpose is to provide athletic instruction in a nonresidential setting, or to councils and local units of incorporated nonprofit national scouting organizations; [ 1989, c. 533, §7 (AMD) .]
59. Sales to certain incorporated nonprofit educational organizations. Incorporated nonprofit educational organizations that are receiving, or have received, funding from the Department of Education and that provide educational programs specifically designed for teaching young people how to make decisions about drugs, alcohol and interpersonal relationships at a residential youth camp setting. [ 2009, c. 211, Pt. B, §31 (AMD) .]
60. Sales to incorporated nonprofit animal shelters. Sales to incorporated nonprofit animal shelters of tangible personal property used in the operation and maintenance of those shelters or in the maintenance and care of any animal, including wildlife, housed in those shelters. [ 1997, c. 545, §1 (AMD) .]
62. Charitable suppliers of medical equipment. Sales to local branches of incorporated international nonprofit charitable organizations that lend medical supplies and equipment to persons free of charge. [ 2011, c. 240, §19 (AMD) .]
63. Organizations fulfilling the wishes of children with life-threatening diseases. Sales to incorporated nonprofit organizations whose sole purpose is to fulfill the wishes of children with life-threatening diseases when their family or guardian is unable to otherwise financially fulfill those wishes. [ 1989, c. 502, Pt. A, §130 (NEW) .]
65. Monasteries and convents. Sales of tangible personal property to incorporated nonprofit monasteries and convents for use in their operation and maintenance. For the purpose of this subsection, "monasteries" and "convents" means the dwelling places of communities of religious persons. [ 1993, c. 670, §6 (AMD) .]
66. Incorporated nonprofit providers of certain support systems for single-parent families. Sales to incorporated nonprofit organizations engaged primarily in providing support systems for single-parent families for the development of psychological and economic self-sufficiency. [ 1989, c. 502, Pt. B, §47 (NEW); 1989, c. 581, §20 (NEW); 1989, c. 871, §12 (RPR) .]
67. Nonprofit home construction organizations. Sales to local branches of incorporated nonprofit organizations whose purpose is to construct low-cost housing for low-income people. [ 1989, c. 501, Pt. P, §30 (NEW); 1989, c. 533, §8 (NEW); 1989, c. 871, §13 (RPR) .]
69. Vietnam veteran registries. Sales to incorporated, nonprofit organizations whose sole purpose is to create, maintain and update a registry of Vietnam veterans; [ 1989, c. 533, §8 (NEW) .]
70. Organizations providing certain services for hearing-impaired persons. Sales to incorporated nonprofit organizations whose primary purposes are to promote public understanding of hearing impairment and to assist hearing-impaired persons through the dissemination of information about hearing impairment to the general public and referral to and coordination of community resources available to hearing-impaired persons. [ 1989, c. 533, §8 (NEW); 1989, c. 871, §14 (AMD) .]
71. State-chartered credit unions. Sales to credit unions that are organized under the laws of this State. This subsection shall remain in effect only for the time that federally chartered credit unions are, by reason of federal law, exempt from payment of state sales tax. [ 1989, c. 533, §8 (NEW) .]
72. Nonprofit housing development organization. Sales to nonprofit organizations whose primary purpose is to develop housing for low-income people. [ 1999, c. 708, §30 (AMD) .]
77. Eye banks. Sales to nonprofit organizations whose primary purpose is to obtain, medically evaluate and distribute eyes for use in corneal transplantation, research and education. [ 1993, c. 532, §1 (NEW) .]
84. Centers for innovation. Sales to centers for innovation as described in Title 5, section 13141. [ 2001, c. 95, §6 (NEW) .]
98. Certain veterans’ support organizations. Sales to incorporated nonprofit organizations organized for the purpose of providing direct supportive services in the State to veterans and their families living with service-related post-traumatic stress disorder or traumatic brain injury. PL. 2015, c. 267, §OOOO-4 and TTTT-8
100. Certain veterans’ service organizations. Sales to an organization that provides services to veterans and their families that is chartered under 36 United States Code, Subtitle II, Part B, including posts or local offices of that organization, and that is recognized as a veterans’ service organization by the United States Department of Veterans Affairs. PL. 2016, c. 465, §C-1.
102. Nonprofit heating assistance organizations. Sales to organizations that have been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c)(3) of the Code and whose primary purpose is to provide residential heating assistance to low-income individuals. [ 2017, c. 399, §1 (NEW); 2017, c. 399. §2 (AFF).]
103. Certain support organizations for combat-injured veterans. Sales to incorporated nonprofit organizations organized for the primary purpose of operating a retreat in the State for combat-injured veterans and their families free of charge. [PL 2017, c. 445, §1 (NEW); PL 2017, c. 445, §5 (AFF); RR 2019, c. 1, Pt. A, §67 (RAL).]
104. Nonprofit Youth Camps. Sales occurring on or after June 16, 2020 to a nonprofit youth camp as defined in Title 22, section 2491, subsection 16 that is licensed by the Department of Health and Human Services and receives an exemption from property tax under section 652, subsection 1. [PL 2021, c. 253, Pt. B, §2 (AMD).]
105. Pet Food Assistance Organizations. Sales occurring on or after June 16, 2020 to an incorporated nonprofit organization organized for the purpose of providing food or other supplies intended for pets at no charge to owners of those pets. [PL 2021, c. 253, Pt. B, §3 (AMD).]
106. Nonprofit Worldwide Charitable Organizations. Sales occurring on or after June 16, 2020 to a community-based independent incorporated nonprofit member organization of a nonprofit worldwide charitable organization if the primary purpose of the community-based independent incorporated nonprofit member organization is to provide financial support using private funding to another unaffiliated nonprofit charitable organization at the community level. [PL 2021, c. 253, Pt. B, §4 (RPR).]
108. Area agency on aging. Beginning January 1, 2022, sales to an area agency on aging designated under Title 22, section 5116, subsection 1, paragraph B, or sales to a public or nonprofit private agency that is operating under grants authorized by Title 22, chapter 1457, that is providing social services in order to secure and maintain maximum independence and dignity in a home environment for older people capable of self-care with appropriate supportive services. [PL 2021, c. 399, §1 (NEW); RR 2021, c. 1, Pt. A, §43 (RAL).]
109. Nonprofit cemeteries. Sales to a cemetery company that is exempt from federal income tax under Section 501(c)(13) of the Code. [PL 2021, c. 416, §1 (NEW); PL 2021, c. 416, §2 (AFF); RR 2021, c. 1, Pt. A, §44 (RAL).]
110. Certain educational collaboratives. Beginning January 1, 2022, sales to an incorporated nonprofit collaborative whose members are regional school units, as defined in Title 20-A, section 1, subsection 24-B, and that is organized to assist those units with professional development opportunities and services. [PL 2021, c. 417, §1 (NEW); RR 2021, c. 1, Pt. A, §45 (RAL).]