APPROVED CHAPTER
JULY 8, 2021 416
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
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H.P. 285 - L.D. 401
An Act To Provide a Sales and Use Tax Exemption for Certain Nonprofit
Cemeteries
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§107 is enacted to read:
107. Nonprofit cemeteries. Sales to a cemetery company that is exempt from federal
income tax under Section 501(c)(13) of the Code.
Sec. 2. Appropriations and allocations. The following appropriations and
allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services, Bureau of 0002
Initiative: Provides one-time funding for computer programming costs to create a new sales
tax exemption certificate.
GENERAL FUND 2021-22 2022-23
All Other $5,000 $0
__________ __________
GENERAL FUND TOTAL $5,000 $0
Sec. 2. Effective date. This Act takes effect January 1, 2022.
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