LD 322
Session - 127th Maine Legislature
LR 1509
Item 1
Bill Tracking, Additional Documents Chamber Status

An Act To Enhance the Creative Economy by Providing a Sales Tax Exemption to Incorporated Nonprofit Performing Arts Organizations

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 Performing arts organizations.   Sales to incorporated nonprofit performing arts organizations organized for the purpose of providing performing arts programs to a live audience. For the purposes of this subsection, "performing arts program" means a performance, including a visual, graphic, musical, dance or theater presentation, in which an artist uses body or voice to convey artistic expression.

Sec. 2. Effective date. This Act takes effect October 1, 2015.


This bill provides a sales tax exemption for sales to incorporated nonprofit performing arts organizations.

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