Maine – Sales by Libraries and Library Nonprofits

SALT Report 2717 – Recently enacted legislation in Maine expands the sales and use tax exemption for public libraries to include sales made by a library or nonprofit corporation organized to support the library so long as the proceeds are used to benefit the library.

A “library” is defined as a free public lending library that receives funding from the state of Maine, a political subdivision, or the federal government.

This exemption is effective October 9, 2013.

For Further Information

Maine State Legislature – LD 915, Laws 2013