Public Laws

124th Legislature

Second Regular Session

Chapter 491

H.P. 1165 - L.D. 1637

An Act To Change the Requirements for the Sales Tax Exemption for Snowmobile Trail Grooming Equipment

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §1760, sub-§90,  as enacted by PL 2007, c. 429, §2 and affected by §3, is amended to read:

90. Qualified snowmobile trail grooming equipment.   Sales to incorporated nonprofit snowmobile clubs incorporated under the provisions of Title 13B of snowmobiles and snowmobile trail grooming equipment used directly and exclusively for the grooming of snowmobile trails.

Effective July 12, 2010

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333