Sec. 32. 36 MRSA §2557, sub-§§29 and 30, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are amended to read:

29. Centers for innovation. Sales to centers for innovation as described in Title 5, section 13141; and

30. Sales for resale. Sales of services to another service provider for resale.; and

Sec. 33. 36 MRSA §2557, sub-§31 is enacted to read:

31. Construction contracts with exempt organizations. Sales to a construction contractor or its subcontractor of fabrication services that are to be physically incorporated in, and become a permanent part of, real property for sale to any organization or government agency provided exemption under this section, except as otherwise provided.

Sec. 34. 36 MRSA §3234, as amended by PL 1995, c. 271, §12, is repealed.

Sec. 35. 36 MRSA §3235, as amended by PL 2003, c. 390, §19, is further amended to read:

§3235. Tax a debt; recovery

The taxes, interest and penalties imposed by chapters 7, 451 and 459, from the time they are due, are a personal debt of the supplier, distributor, importer, retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State, and have preference in any distribution of the assets of the taxpayer, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment obtained must be paid to the State Tax Assessor.

Sec. 36. 36 MRSA §3240, as amended by PL 1985, c. 127, §1, is repealed.

Sec. 37. 36 MRSA §4062, sub-§4, as enacted by PL 1981, c. 451, §7, is repealed.

Sec. 38. 36 MRSA §4062, sub-§7, as enacted by PL 1981, c. 451, §7, is amended to read:

7. Transfer. "Transfer" includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest,