An Act To Exempt from Taxation Sales to Certain Nonprofit Organizations Supporting Veterans
Maine Legislature, Session 128, LD 1882
Committee Amendment CA_A_H741 (House)
Amends: 36 MRSA §1760, 36 MRSA §2557

COMMITTEE AMENDMENT .. ft" to H.P. 1315, L.D. 1882, Bill, "An Act To 
Exempt from Taxation Sales to Certain Nonprofit Organizations Supporting Veterans" 
Amend the bill by striking out all of section 1 and inserting the following: 
'Sec. 1. 36 MRSA §1760, sub-§102 is enacted to read: 
102. 
Certain support organizations for combaUnjured 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. 
Sec. 2. 36 MRSA §2557, sub-§§37 and 38, as enacted by PL 2015, c. 267, Pt. 
TTTT, §8 and affected by §9, are amended to read: 
37. 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; and 
38. 
Nonprofit library collaboratives. 
Sales to nonprofit collaboratives of 
academic, public, school and special libraries that provide support for library resource 
sharing, promote quality library information services and support the cultural, educational 
and economic development of the StateT; and 
Sec. 3. 36 MRSA §2557, sub-§39 is enacted to read: 
39. 
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.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
COMMITTEE AMENDMENT 
(),;;; :i 
COMMITTEE AMENDMENT "H" to H.P. 1315, L.D. 1882 
SUMMARY 
This amendment removes that section of the bill that amends the current sales and use 
tax exemption for certain veterans' support organizations and instead provides an 
exemption from the sales and use tax and the service provider tax for 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. 
FISCAL NOTE REQUIRED 
(See attached} 
COMMITTEE AMENDMENT 
Approved: 04/06/ 18 :tP'ae.. 
LD 1882 
LR 2987(02) 
An Act To Exempt from Taxation Sales to Certain Nonprofit Organizations Supporting Veterans 
. 
Fiscal Note for Bill as Amended by Committee Amendment •[Jo C H '7 4-J' 
Net Cost (Savings) 
General Fund 
i.ppropriations/ Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
,, Committee: Taxation 
fl 
!) 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
$0 
$0 
$0 
$0 
FY 2018-19 
$22,786 
$2,500 
($20,286) 
($414) 
Projections 
FY 2019-20 
$21,660 
$0 
($21,660) 
($1,140) 
Projections 
FY 2020-21 
$23,845 
$0 
($23,845) 
($1,255) 
This bill creates an exemption from the sales and use tax and the service provider tax for organizations operating a 
retreat for combat-injured veterans and their families. It would result in a reduction in General Fund revenue of 
$20,286 and a reduction in Local Government Fund revenue of $414 in fiscal year 2018-19. The bill includes a one 
time General Fund appropriation to the Department of Administrative and Financial Services of $2,500 in fiscal year 
2018-19 for computer programming costs for the exemption. 
LR2987(02) - Fiscal Note - Page 1 of 1