CHAPTER 618

S.P. 668 - L.D. 1751

An Act Concerning Technical Changes to the Tax Laws

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

Sec. 1. 36 MRSA §1752, sub-§6-C is enacted to read:

6-C.__Manufactured housing.__"Manufactured housing" has the same meaning as defined in Title 10, section 9002, subsection 7.

Sec. 2. 36 MRSA §1760, sub-§23-C, as affected by PL 2003, c. 614, §9 and amended by c. 688, Pt. B, §12 and affected by §13, is further amended to read:

23-C. Certain vehicles purchased or leased by nonresidents. Sales or leases of the following vehicles to a nonresident if the vehicle is intended to be driven or transported outside the State immediately upon delivery:

A. Motor vehicles, except automobiles rented for a period of less than one year, all-terrain vehicles and snowmobiles as defined in Title 12, section 13001;:

(1)__Automobiles rented for a period of less than one year; and

(2)__All-terrain vehicles and snowmobiles as defined in Title 12, section 13001;

B. Semitrailers;