An Act To Make Sales to Area Agencies on Aging Tax-exempt
Sec. 1. 36 MRSA §1760, sub-§103 is enacted to read:
Sec. 2. Effective date. This Act takes effect October 1, 2019.
This bill provides an exemption from the sales and use tax to area agencies on aging, as designated by the Department of Health and Human Services, and public and private nonprofit agencies that are operating under grants provided by the department, that provide social services in order to secure and maintain maximum independence and dignity in a home environment for older people capable of self-care with appropriate supportive services.