C. The applicant has properly executed and signed a use tax certificate in the form and manner prescribed by the State Tax Assessor showing that the sale or use of the watercraft or ATV in question is exempt from or otherwise not subject to tax under Title 36, chapters 211 to 225.

2. Registration of snowmobile or ATV. Prior to registering a snowmobile or ATV, an agent of the commissioner shall collect sales or use tax due. Sales or use tax is due unless:

A. The person registering the snowmobile or ATV is not a resident of this State. Nonresidents are exempt from sales or use tax on snowmobiles under Title 36, section 1760, subsection 25-B and on ATVs under Title 36, section 1760, subsection 25-A;

B. The registration is a renewal registration by the same owner;

C. The applicant possesses a dealer's certificate showing that the sales tax was collected by the dealer. The State Tax Assessor shall prescribe the form of a dealer's certificate; or

D. The snowmobile or ATV is otherwise exempt from sales or use tax under Title 36, section 1760.

Sec. B-10. 12 MRSA §13152, sub-§2, as enacted by PL 2003, c. 414, Pt. A, §2 and affected by Pt. D, §7, is repealed and the following enacted in its place:

2.__Training.__A person over 9 years of age and under 16 years of age must successfully complete a training program approved by the department prior to operating an ATV except on:

A.__Land on which that person is domiciled;

B.__Land owned or leased by that person's parent or guardian; or

C.__A safety training site approved by the department.

A person under 16 years of age must attend the training program with that person's parent or guardian.__The training program must include instruction on the safe operation of ATVs, the laws pertaining to ATVs, the effect of ATVs on the environment and ways to minimize that effect, courtesy to landowners and other