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privatethat otherwise qualify as | schools under subsection 16, | | by those schools, including booster clubs and student or parent- | teacher organizations, as long as the profits from such | | are used to benefit those schools or student organizations or are | | used for a charitable purpose. |
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| | | Sec. 10. 36 MRSA §1760, sub-§76, as enacted by PL 1991, c. 317, is | | amended to read: |
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| | | 76. Aircraft parts. The sale or use in this State of | replacement or repair parts of an aircraft in this State when | used by a scheduled airline in the performance of service under | federal regulations of the Civil Aeronautics Board, Part 298 or | under 49 United States Code, Section 1371 | | Federal Aviation Administration regulations. |
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| | | Sec. 11. 36 MRSA §2903, sub-§4, as enacted by PL 1997, c. 738, §4, is | | amended to read: |
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| | | 4. Exemptions. This subsection | | section does not apply to internal combustion engine fuel: |
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| | | A. Sold wholly for exportation from this State; |
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| | | B. Brought into this State in the ordinary standardized | | equipment fuel tank attached to and a part of a motor | | vehicle and used in the operation of that vehicle in this | | State; |
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| | | C. Sold in bulk to any political subdivision of this State; |
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| | | D. Bought or used by any person to propel jet or turbojet | engine aircraft in international flight |
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| | | E. Brought into this State in the fuel tanks of an | | aircraft; or |
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| | | F. On which the collection of the tax imposed by this | | section is precluded by federal law or regulation. |
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| | | Sec. 12. 36 MRSA §3204-A, sub-§7, as amended by PL 1997, c. 738, §11, | | is further amended to read: |
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| | | 7. Kerosene for retail sale. Kerosene prepackaged for home | | use or delivered into a separate tank for retail sale, in which | | case the excise tax must be remitted by licensed users pursuant | | to section 3207, rather than by the supplier; and |
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