APPROVED CHAPTER
JULY 8, 2021 417
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
_____
H.P. 315 - L.D. 435
An Act To Provide a Sales and Use Tax Exemption for Certain Educational
Collaboratives
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. 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.
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
Page 1 - 130LR1319(03)


Statutes affected:
Bill Text LD 435, HP 315: 36.1760