A-1. If the property is a watercraft or all-terrain vehicle that is registered outside the State by an owner who at the time of purchase was a resident of another state and the watercraft or all-terrain vehicle is present in the State not more than 30 days during the 12 months following its purchase for a purpose other than temporary storage; or

Sec. 21. 36 MRSA §1760, sub-§72, as enacted by PL 1989, c. 871, §15, is amended to read:

72. Nonprofit housing development organization. Sales to nonprofit organizations for the development of whose primary purpose is to develop housing for low-income people.

Sec. 22. 36 MRSA §1760-C, as enacted by PL 1999, c. 521, Pt. A, §8, is amended to read:

§1760-C. Exempt activities

Unless otherwise provided by section 1760, the sales or use tax exemptions provided by that section to a purchaser an entity based upon its charitable, nonprofit or other public purposes apply only if the property or service sold purchased is intended to be used by the purchaser entity primarily in the activity identified by the particular exemption. Exemption certificates issued by the State Tax Assessor pursuant to section 1760 must identify the exempt activity and must state that the certificate may be used by the holder only to purchase property or services intended to be used by the holder primarily in the exempt activity. When an otherwise qualifying exempt person is engaged in both exempt and nonexempt activities, an exemption certificate may be issued to the person only if the person has established to the satisfaction of the assessor that the applicant has adequate accounting controls to limit the use of the certificate to exempt purchases.

Sec. 23. 36 MRSA §2013, sub-§1, ¶C, as amended by PL 1997, c. 514, §1, is further amended to read:

C. "Depreciable machinery and equipment" means that part of the following machinery and equipment for which depreciation is allowable under the Code and repair parts for that machinery and equipment:

(1) New or used machinery and equipment for use directly and primarily in commercial agricultural production, including self-propelled vehicles, but