Sales Tax Bulletin 13 has now been revised, and it is official that nursing homes qualify for the sales tax exemption on sales of propane

From MRS:
Maine Revenue Services announces a change in its interpretation of the sales and use tax provisions contained in 36 MRSA § 1760 as they relate to residential electricity (subsection 9-B) and residential gas (subsection 9-C). MRS now interprets nursing homes to qualify for exemption from the sales tax on electricity and gas as a “building designed and used for both human habitation and sleeping”. Instructional Bulletin #13 has been revised accordingly.

This change in interpretation is effective immediately and applies to all open years.

Peter B. Beaulieu, Director
Sales, Fuel and Special Tax Division
Maine Revenue Services

See the new Bulletin 13 here: Revision date of October 1, 2013. here