Legislation relating to Maine Libraries

Maine State Legislation relating to libraries

LD 915

LD 915 - An Act To Expand the Sales Tax Exemption for Certain Public Libraries To Include Sales by Those Libraries or Their Supporting Organizations

Presented by Representative TIPPING-SPITZ of Orono.
Cosponsored by Senator CAIN of Penobscot and
Representatives: BENNETT of Kennebunk, BROOKS of Winterport, FREY of Bangor, GOODE of Bangor, LIBBY of Lewiston, Senators: HASKELL of Cumberland, THOMAS of Somerset.
Page 1 - 126LR1200(01)-1

Summary of LD 915 - links to State Maine Legislature web page

Related Information (for LD 915) from the Sales, Fuel and Special Tax Division of the Maine Revenue Service

This legislation becomes effective October 9, 2013 and exempts all sales made by the library, not just the sale of books, provided the proceeds are used to benefit the library.  It should be noted that this may not affect all libraries.  Only those that are nonprofit free public lending libraries partially or wholly funded by the State, a political subdivision, or the Federal government will qualify.

Affected libraries that are registered retailers should continue to collect sales taxes through October 8. In October, they can file a final return. 

Those that IFILE can close their account after completing the return by going back to the Activity menu and choosing Change Business Information.  Near the bottom of the page, there is a check box to indicate an “out of business” status.  They should also enter an effective date of October 8, 2013 and a brief explanation in the text box provided for comments.

Retailers still filing paper returns have a similar check box area in the upper right hand portion of the form. The final sales date and a brief explanation should be provided.

Sales, Fuel and Special Tax Division
Maine Revenue Service
Please visit our web page at www.maine.gov/revenue

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Laws and Libraries

Confidentiality of Library Records

IV. Library Records



§121. Confidentiality of library records

Records maintained by any public municipal ( as of October 9 the word, "municipal" will be eliminated from this law) library, the Maine State Library, the Law and Legislative Reference Library and libraries of the University of Maine System and the Maine Maritime Academy that contain information relating to the identity of a library patron relative to the patron's use of books or other materials at the library are confidential.

Those records may only be released with the express written permission of the patron involved or as the result of a court order.  [1997, c. 146, §1 ( amd); §2 ( aff).]