B. Semitrailers;

C. Aircraft;

D. Truck bodies and trailers manufactured in the State; and

E. Camper trailers, including truck campers.

If the vehicles are registered for use in the State within 12 months of the date of purchase, the person seeking registration is liable for use tax on the basis of the original purchase price.

Notwithstanding section 1752-A, for purposes of this subsection, the term "nonresident" may include an individual, an association, a society, a club, a general partnership, a limited partnership, a domestic or foreign limited liability company, a trust, an estate, a domestic or foreign corporation and any other legal entity.

Sec. 19. 36 MRSA §1760, sub-§25, as amended by PL 1997, c. 668, §24, is further amended to read:

25. Watercraft sold to nonresidents. Sales of watercraft in this State to nonresidents a nonresident, when such craft are is either delivered outside the State or delivered in the State to be sailed or transported outside the State immediately upon delivery by the seller; and any sales to nonresidents a nonresident, under contracts for the construction of any such craft watercraft to be so delivered, of materials to be incorporated in the watercraft; and any sales to nonresidents a nonresident for the repair, alteration, refitting, reconstruction, overhaul or restoration of any such craft watercraft to be so delivered, of materials to be incorporated in the watercraft. Unless the craft watercraft is present in the State, for a purpose other than temporary storage, for more than 30 days during the 12-month period following its date of purchase or is registered in Maine without also being registered in another state or documented with a location in this State, within 12 months of the date of purchase, the purchaser is exempt from the use tax. Notwithstanding section 1752-A, for purposes of this subsection, the term "nonresident" may include an individual, an association, a society, a club, a general partnership, a limited partnership, a domestic or foreign limited liability company, a trust, an estate, a domestic or foreign corporation and any other legal entity.