# 36 M.R.S. § 1760-C: 36 §1760-C. Exempt activities

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-C

## Section

- **Citation:** 36 M.R.S. § 1760-C
- **Heading:** 36 §1760-C. Exempt activities
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 3 / Chapter 211 / Section 1760-C

## Text

The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes apply only if the property or service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes do not apply where title is held or taken by the person as security for any financing arrangement. Exemption certificates issued by the State Tax Assessor pursuant to section 1760 must identify the exempt activity and must state that the certificate may be used by the holder only when purchasing property or services intended to be used by the holder primarily in the exempt activity. If the holder of an exemption certificate furnishes that certificate to a person for use in purchasing tangible personal property or taxable services that are physically incorporated in, and become a permanent part of, real property that is not used by the holder of the certificate primarily in the exempt activity, the State Tax Assessor may assess the unpaid tax against the holder of the certificate as provided in section 141 . When an otherwise qualifying person is engaged in both exempt and nonexempt activities, an exemption certificate may be issued to the person only if the person has established to the satisfaction of the assessor that the applicant has adequate accounting controls to limit the use of the certificate to exempt purchases. [PL 2007, c. 437, §11 (AMD).]

## Nearby sections

- [36 M.R.S. § 1751 36 §1751. Short title](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1751.md)
- [36 M.R.S. § 1752 36 §1752. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1752.md)
- [36 M.R.S. § 1753 36 §1753. Tax is a levy on consumer](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1753.md)
- [36 M.R.S. § 1754-B 36 §1754-B. Registration of sellers](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1754-B.md)
- [36 M.R.S. § 1755 36 §1755. No registration unless tax paid](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1755.md)
- [36 M.R.S. § 1756 36 §1756. Voluntary registration](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1756.md)
- [36 M.R.S. § 1757 36 §1757. Revocation of registration](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1757.md)
- [36 M.R.S. § 1759 36 §1759. Bonds](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1759.md)
- [36 M.R.S. § 1760 36 §1760. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760.md)
- [36 M.R.S. § 1760-C 36 §1760-C. Exempt activities](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-C.md)
- [36 M.R.S. § 1760-D 36 §1760-D. Exemptions of certain products; information posted on publicly accessible website](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-D.md)
- [36 M.R.S. § 1761 36 §1761. Advertising of payment by retailer](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1761.md)
- [36 M.R.S. § 1763 36 §1763. Presumptions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1763.md)
- [36 M.R.S. § 1764 36 §1764. Tax against certain casual sales and rentals](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1764.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P3_C211_S1760-C. Check the current official text before relying on it. Not legal advice.