B. The municipal savings in educational costs is determined by multiplying the school subsidy index by the change in state valuation attributable to the use of the valuations determined in accordance with this subchapter on classified forest lands rather than their valuation using the undeveloped acreage valuations used in the state valuation then in effect.

Sec. 14. 36 MRSA §1752, sub-§6-A, as amended by PL 1989, c. 501, Pt. V, §§1 and 5, is further amended to read:

6-A. Manufacturing facility. "Manufacturing facility" means a site at which is are located machinery and equipment used directly and primarily in either the production of tangible personal property intended to be sold or leased ultimately for final use or consumption or the production of tangible personal property pursuant to a contract with the United States Government or any agency thereof. It includes the machinery and equipment and all machinery, equipment, structures and facilities located at the site and used in support of production or associated with the production. "Manufacturing facility" does not include a site that is not primarily engaged in the production of tangible personal property.

Sec. 15. 36 MRSA §1752, sub-§11, ¶B, as amended by PL 1999, c. 488, §3 and c. 516, §2 and affected by §7, is repealed and the following enacted in its place:

B.__"Retail sale" does not include:

(1)__Any casual sale;

(2)__Any sale by a personal representative in the settlement of an estate, unless the sale is made through a retailer, or unless the sale is made in the continuation or operation of a business;

(3)__The sale, to a person engaged in the business of renting automobiles, of automobiles, integral parts of automobiles or accessories to automobiles, for rental or for use in an automobile rented on a short-term basis;