PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney.
An Act To Clarify the Taxable Status of Parts Provided under a Service Contract
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§31-A  is enacted to read:
 
31-A.  Machinery and equipment repair parts.     Parts provided to a nonprofit entity for the repair of machinery and equipment pursuant to a service contract. 
 
SUMMARY
This bill clarifies that parts provided to a nonprofit entity for the repair of equipment pursuant to a service contract are exempt from sales tax.