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laboratories for scientific study and investigation in the field of | | biology or ecology or operating educational television or radio | | stations, schools, incorporated nonprofit organizations or their | | affiliates whose purpose is to provide literacy assistance or free | | clinical assistance to children with dyslexia and regularly | | organized churches or houses of religious worship, excepting sales, | | storage or use in activities that are mainly commercial | enterprises. "Schools" means incorporated nonstock educational | institutions, including institutions empowered to confer | educational, literary or academic degrees, that have a regular | faculty, curriculum and organized body of pupils or students in | attendance throughout the usual school year and that keep and | furnish to students and others records required and accepted for | entrance to schools of secondary, collegiate or graduate rank, no | part of the net earnings of which inures to the benefit of any | individual. |
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| | | Sec. 6. 36 MRSA §1760, sub-§19 is amended to read: |
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| | | 19. Schools. Rental charged for living quarters, sleeping or | | housekeeping accommodations to any student necessitated by | attendance at a school as defined in subsection 16 |
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| | | Sec. 7. 36 MRSA §1760, sub-§58, as enacted by PL 1987, c. 343, §5, is | | amended to read: |
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| | | 58. Portable classrooms. Sales of tangible personal property | | to be physically incorporated in and become a part of a portable | classroomsschools entitled to exemption | under subsection 16classrooms are | | classroom is used for an otherwise taxable use within 2 years | from the date of the first use, the lessor shall become | for the |
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| | | Sec. 8. 36 MRSA §1760, sub-§61, as amended by PL 1999, c. 414, §21, is | | further amended to read: |
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| | | 61. Construction contracts with exempt organizations. Sales | | to a construction contractor or its subcontractor of tangible | personal property, to a construction contractor,are | | 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. |
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| | | Sec. 9. 36 MRSA §1760, sub-§64, as amended by PL 1995, c. 462, Pt. B, | | §9, is further amended to read: |
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| | | 64. Schools and school-sponsored organizations. Sales of | tangible personal property and taxable services by public and |
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