An Act To Exempt from Sales Tax an Island-based Nonprofit Provider of Ambulance Services
Maine Legislature, Session 129, LD 0124
Committee: Taxation
Sponsors: COOPER, BREEN, DEVIN, MIRAMANT
Amends: 36 MRSA §1760

Legislative Document
No. 124
H.P. 106
House of Representatives, January 17, 2019
An Act To Exempt from Sales Tax an Island-based Nonprofit 
Provider of Ambulance Services
(EMERGENCY)
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative COOPER of Yarmouth.
Cosponsored by Senator BREEN of Cumberland and
Representative: DEVIN of Newcastle, Senator: MIRAMANT of Knox.
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the entity providing ambulance services to Chebeague Island needs to 
purchase upgraded equipment and supplies sooner than 90 days following adjournment of 
the First Regular Session of the 129th Legislature in order to provide adequate emergency 
ambulance services to the island; and
Whereas, there is ambiguity in current law as to whether the needed equipment and 
supplies are eligible for the sales tax exemption for incorporated nonprofit ambulance 
services; and
Whereas, clarification of the law is necessary to ensure equal treatment of 
ambulance services provided by incorporated nonprofit entities; and
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§26-A is enacted to read:
26-A.  Island-based nonprofit transportation company providing ambulance 
services.  Sales of watercraft that will be used to provide ambulance services and of 
ambulance supplies to an incorporated nonprofit transportation company that provides 
ambulance services  from an island not served by a bridge to the mainland pursuant to a 
written agreement with a municipality to provide ambulance services without charge.  An 
incorporated nonprofit transportation company providing ambulance services using 
watercraft certified and inspected by the United States Coast Guard is not required to be 
licensed as an ambulance service under Title 32, section 86, subsection 1 in order to be 
eligible for the exemption under this subsection.
Sec. 2.  Retroactivity.  This Act applies retroactively to purchases made on or after 
January 1, 2019.
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved.
SUMMARY
This bill provides a sales tax exemption for sales of watercraft that will be used to 
provide ambulance services and sales of ambulance supplies to an incorporated nonprofit 
transportation company that provides ambulance services from an island not served by a 
bridge to the mainland pursuant to a written agreement with a municipality to provide 
ambulance services without charge.  An incorporated nonprofit transportation company 
providing ambulance services using watercraft certified and inspected by the United 
States Coast Guard is not required to be licensed as an ambulance service in order to be 
eligible for the exemption.