Sec. 1. 36 MRSA §1760, sub-§46, as amended by PL 1993, c. 670, §3, is repealed and the following enacted in its place:

46.__Medical patients and their families. Sales to incorporated nonprofit organizations providing:

A.__Temporary residential accommodations to pediatric patients suffering from critical illness or disease such as cancer or who are accident victims, to adult patients with cancer or to the families of the patients; or

B.__Temporary residential accommodations, or food, or both, to hospital patients or to the families of hospital patients.

SUMMARY

Current law exempts from taxation sales to nonprofit organizations providing temporary residential accommodations to critically ill pediatric patients and adult patients with cancer, and their families. This bill expands the sales tax exemption to apply to such organizations that provide food or lodging, or both, to hospital patients or their families.