Maine Statutes
§ 36 §1864 — No use tax on donations to exempt organization
A use tax is not imposed on the donation of merchandise by a retailer from inventory, including merchandise that has been returned to the retailer, to an organization if sales to that organization are exempt from sales tax under section 1760 or if that organization is exempt from taxation under the Code, Section 501(c)(3).
Free access — add to your briefcase to read the full text and ask questions with AI
Maine § 36 §1864 (No use tax on donations to exempt organization) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2001, c. 439, §II1 (NEW). PL 2001, c. 439, §II2 (AFF). PL 2019, c. 401, Pt. B, §20 (AMD).
Nearby Sections
15
§ 36 §1811
Sales tax§ 36 §1811-A
Credit for worthless accounts§ 36 §1811-B
Credit for tax paid on purchases for resale§ 36 §1812
Adding tax to sale price§ 36 §1814
Excessive and erroneous collections§ 36 §1815
Tax from sales occurring on tribal land§ 36 §1818-1
Tax on adult use cannabis and adult use cannabis products (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/26)§ 36 §1818-2
Tax on adult use cannabis and adult use cannabis products (WHOLE SECTION TEXT EFFECTIVE 1/01/26)§ 36 §1819
Sourcing§ 36 §182
Injunctions§ 36 §1820
Tax on rental of all-terrain vehicles