An Act Relating to the Sales Tax Exemption on Depreciable Equipment Used in Commercial Wood Harvesting
Sec. 1. 36 MRSA §2013, sub-§1, ¶B-1, as enacted by PL 2011, c. 657, Pt. N, §2 and affected by §3, is amended to read:
This bill provides that the sales tax exemption or refund for depreciable equipment used in commercial wood harvesting applies only when the harvesting is performed by residents of the United States or by business entities with headquarters in the United States.