LD 1823
pg. 1
LD 1823 Title Page An Act To Exempt Vegetable Seeds for Home Gardens from the Sales Tax LD 1823 Title Page
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LR 2812
Item 1

 
Emergency preamble. Whereas, acts of the Legislature do not become
effective until 90 days after adjournment unless enacted as
emergencies; and

 
Whereas, to prepare for the growing season next year supplies
must be bought before the end of the legislative session; 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-§88 is enacted to read:

 
88.__Vegetable seeds.__Sales of vegetable seeds used to grow
crops in home gardens.

 
Emergency clause. In view of the emergency cited in the preamble,
this Act takes effect when approved.

 
SUMMARY

 
This bill creates a sales tax exemption for vegetable seeds
used to grow crops in home gardens.


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