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An Act To Provide a Sales Tax Exemption to Incorporated Nonprofit Performing Arts Organizations
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§92  is enacted to read:
 
92.  Performing arts organizations.     Sales to incorporated nonprofit performing arts organizations organized for the purpose of providing arts, educational or cultural programs to a live audience, including, but not limited to, music, dance and theater.
 
SUMMARY
This bill provides a sales tax exemption for sales to incorporated nonprofit performing arts organizations.