Maine Statutes
§ 36 §1864 — No use tax on donations to exempt organization
Maine § 36 §1864
This text of Maine § 36 §1864 (No use tax on donations to exempt organization) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §1864 (2026).
Text
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).
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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 vehiclesCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §1864, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A71864.