Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1864
No use tax on donations to exempt organization
Official textlegislature.maine.gov
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).
Source: view the official text
In this chapter (6 sections)
- 1861 · Imposition
- 1861-A · Reporting use tax on individual income tax returns
- 1862 · Sales or use tax paid to another jurisdiction
- 1863 · No tax on returned merchandise donated to charity
- 1864 · No use tax on donations to exempt organization
- 1865 · Deposit of use taxes paid on certain fuels