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PUBLIC LAWS OF MAINE
Second Special Session of the 118th

CHAPTER 723

S.P. 189 - L.D. 607

An Act to Exempt Nonprofit Ambulance and Fire Emergency Services from the State's Sales Tax

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

     Whereas, this legislation amends the sales tax exemptions to include all nonprofit ambulance and fire companies from paying sales tax, which would help them in difficult economic times; and

     Whereas, it is in the best interest of all the citizens of the State to have efficient and solvent nonprofit ambulance and fire services; 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, as amended by PL 1971, c. 604, is further amended to read:

     26. Nonprofit fire departments and nonprofit ambulance services. Sales to incorporated volunteer nonprofit fire departments and to incorporated volunteer nonprofit ambulance corps services.

     Emergency clause. In view of the emergency cited in the preamble, this Act takes effect July 1, 1998.

Effective July 1, 1998.

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