| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read: |
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| | | 84.__Watercraft used for business purposes.__Sales of | | watercraft, as defined in section 1503, that are purchased for | | use directly and primarily for business purposes. |
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| | | This bill provides a sales tax exemption for watercraft that | | are purchased for use directly and primarily for business | | purposes. |
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