Maine – Interpretation of Nursing Homes

SALT Report 3047 – Maine Revenue Services issued an announcement regarding changes in its interpretation of the sales and use tax rules related to nursing homes.  MRS now interprets nursing homes as a “building designed and used for both human habitation and sleeping” and as a result, nursing homes now qualify for the sales tax exemption for purchases of electricity and gas.

This change is effective immediately.

For Further Information

Maine Revenue Services – Maine tax Alert