An Act To Provide a Sales Tax Rebate for Certain Organizations Providing Services to Disabled Veterans
Maine Legislature, Session 127, LD 0497
Committee: Taxation
Sponsors: WINSOR, HAMPER, DEVIN, DUNPHY, FARRIN, KINNEY, LONGSTAFF, MARTIN, SAUCIER, WALLACE
Amends: 36 MRSA §1760, 36 MRSA §2021

Legislative Document 
No. 497 
H.P. 336 
House of Representatives, February 24, 2015 
An Act To Provide a Sales Tax Rebate for Certain Organizations 
Providing Services to Disabled Veterans 
Reference to the Committee on Taxation suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative WINSOR of Norway. 
Cosponsored by Senator HAMPER of Oxford and 
Representatives: DEVIN of Newcastle, DUNPHY of Embden, FARRIN of Norridgewock, 
KINNEY of Limington, LONGSTAFF of Waterville, MARTIN of Sinclair, SAUCIER of 
Presque Isle, WALLACE of Dexter. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1760, sub-§96 is enacted to read: 
96.  Meals and lodging in connection with certain veterans' services.  Meals and 
lodging provided by a veterans' services provider, as defined in section 2021, subsection 
1, paragraph B, to veterans with service-related disabilities, as defined in section 2021, 
subsection 1, paragraph A, or their family members as part of a seminar or retreat for the 
purpose of improving physical or mental health. 
Sec. 2.  36 MRSA §2021 is enacted to read: 
§2021.  Refund of sales tax on purchases of meals and lodging by certain veterans' 
services providers 
1.  Definitions.  As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A.  "Service-related disabilities" means physical and mental disabilities resulting 
from a veteran's service in the Armed Forces of the United States, including from 
physical injuries, traumatic stress and sexual assault, and related disorders. 
B.  "Veterans' services provider" means an incorporated nonprofit organization with 
the primary purpose of providing physical or mental rehabilitation services to 
veterans and their families affected by service-related disabilities. 
2.  Refund authorized.  The State Tax Assessor shall refund to a veterans' services 
provider sales tax paid for meals and lodging for the purpose of providing seminars or 
retreats to improve the physical or mental health of disabled veterans upon the provider's 
presenting evidence that the purchase is eligible for a refund under this section. The 
refund claim must be submitted on a form prescribed by the assessor and must be 
accompanied by a copy or copies of that portion of the purchaser's most recent filing 
under the Code indicating that the purchaser is a veterans' services provider and such 
additional information as the assessor may require. An application for a refund under this 
subsection must be filed with the assessor within 36 months of the date of purchase. 
3.   Purchases made free of tax with certificate.  Sales tax need not be paid on the 
purchase of meals and lodging eligible for a refund under this section if the purchaser has 
obtained a certificate from the assessor stating that the purchaser is a veterans' services 
provider eligible to purchase meals and lodging without paying Maine sales tax. The 
seller shall obtain a copy of the certificate together with an affidavit as prescribed by the 
assessor, to be maintained in the seller's records, attesting to the qualification of 
purchases for exemption pursuant to this section. 
4.  Audit.  The assessor may audit a claim for a refund filed under subsection 2 or the 
use of a certificate issued under subsection 3. If the assessor determines that the amount 
of the claimed refund is incorrect or that the certificate has been used inappropriately, the 
assessor may issue an assessment within 3 years from the date of purchase or the date the 
claim was filed, whichever is later, or at any time if a fraudulent claim was filed. The 
claimant may seek reconsideration of the assessment pursuant to section 151. 
5.  Payment of claims.  The assessor shall pay the approved amount to qualified 
applicants under this section within 30 days after receipt of a properly completed claim. 
Interest is not allowed on any payment made to a claimant pursuant to this section. 
Sec. 3.  Effective date.  This Act takes effect October 1, 2015. 
SUMMARY 
This bill provides a sales tax exemption and rebate for meals and lodging connected 
with seminars and retreats provided by certain nonprofit veterans' services organizations 
to veterans with service-related disabilities and their families.