Exemptions of the Real 4641-C C C

Estate Transfer Tax

Local Government Fund Sales 36 MRSAFY'06 FY'07

and Use Tax Expenditures

Casual Sales 1752 sub§11 B B

Sales by Executors 1752 sub§11 A A

Separately Charged Labor 1752 sub§14$1,283,405 $1,341,158

Service Fees

Tips Given Directly to 1752 sub§14 $37,871 $39,007

Employees

Sales Tax Prohibited by the 1760 sub§1 B

Federal and State

Constitutions

Sales to the State and 1760 sub§2 $6,218,506 $6,342,876

Political Subdivisions

Grocery Staples 1760 sub§3 $2,965,560 $3,055,520

Ships Stores 1760 sub§4 A A

Prescription Drugs 1760 sub§5 $861,640 $893,360

Prosthetic Devices 1760 sub§5A $77,334 $80,428

Meals Served by Public or 1760 sub§6$495,723 $510,594

Private Schools ¶A

Meals Served to Patients in 1760 sub§6 B

Hospitals and Nursing Homes ¶B

Providing Meals for the 1760 sub§6 $20,320 $20,421

Elderly ¶C

Providing Meals to 1760 sub§6 A A

Residents of Certain ¶D

Nonprofit Congregate

Housing Facilities

Certain Meals Served by 1760 sub§6 A A

Colleges to Employees of ¶E

the College