Sec. 1. 36 MRSA §1760, sub-§88 is enacted to read:

88.__Meals and lodging.__Meals and lodging sold to groups of schoolchildren who reside in jurisdictions outside this State that offer a similar sales tax exemption to schoolchildren visiting from this State.

SUMMARY

This bill exempts from the tax on meals and lodging those sold to groups of schoolchildren who reside in jurisdictions outside this State that offer a similar sales tax exemption to schoolchildren visiting from this State.