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An Act To Clarify the Sales Tax and Service Provider Tax Exemptions for Nonprofit Ambulance Services
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§26,  as amended by PL 1997, c. 723, §1, is further amended to read:
 
26. Nonprofit fire departments and nonprofit ambulance services.   Sales to incorporated nonprofit fire departments and, sales to incorporated nonprofit ambulance services, sales to air ambulance services that are limited liability companies all of whose members are nonprofit organizations and sales of tangible personal property leased to air ambulance services that are limited liability companies all of whose members are nonprofit organizations.
Sec. 2. 36 MRSA §2557, sub-§5,  as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, is further amended to read:
 
5. Nonprofit fire departments and nonprofit ambulance services.   Sales to incorporated nonprofit fire departments and, to incorporated nonprofit ambulance services and to air ambulance services that are limited liability companies all of whose members are nonprofit organizations;
Sec. 3. Retroactivity. This Act applies retroactively to sales that occurred and leases that were entered into prior to the effective date of the Act upon which no Maine sales or use tax has been paid.
 
SUMMARY
This bill expands an existing sales and use tax exemption for incorporated nonprofit fire departments and ambulance services to include air ambulance services that are limited liability companies, all of whose members are nonprofit organizations. The bill also adds a similar exemption to the service provider tax law. The exemption provisions apply retroactively to sales that occurred and leases that were entered into prior to the effective date of the legislation.