LD 452
pg. 1
LD 452 Title Page An Act To Provide a Sales Tax Holiday BY REQUEST LD 452 Title Page
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LR 966
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §1760, sub-§88 is enacted to read:

 
88.__First weekend in February.__Sales during the first
weekend in February.__For purposes of this subsection, "weekend"
means a contiguous Saturday and Sunday in the same month,
beginning at 12:01 a.m. on Saturday and ending at midnight
Sunday.

 
Sec. 2. Rules. The Department of Administrative and Financial
Services, Bureau of Revenue Services shall adopt routine
technical rules pursuant to the Maine Revised Statutes, Title 5,
chapter 375, subchapter 2-A to carry out the provisions of this
Act.

 
SUMMARY

 
This bill provides an exemption from the sales tax for all
items sold on the first weekend in February each year.


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