6.__Pine Tree Recreation Zone.__"Pine Tree Recreation Zone" or "zone" includes the portion of this State that extends from the Androscoggin River to the northern or eastern border of the State.

7.__Pine Tree Recreation Zone benefits.__"Pine Tree Recreation Zone benefits" means:

A. The exclusion from the limitations established under section 5223, subsection 3 of tax increment financing districts included within the Pine Tree Recreation Zone;

B. Expanded employment tax increment financing benefits under Title 36, chapter 917;

C. The sales tax exemptions under Title 36, section 1760, subsections 88 and 89; and

D. The Pine Tree Recreation Zone tax credits provided by Title 36, section 5219-Y.

8.__Qualified Pine Tree Recreation Zone business. "Qualified Pine Tree Recreation Zone business" or "qualified recreation business" means any for-profit business in this State engaged in an outdoor recreational business, including, but not limited to, providing services or merchandise relating to guiding, hunting, fishing, skiing, snowboarding, snowmobiling or water sports, that adds qualified Pine Tree Recreation Zone employees above its base level of employment in this State and that meets the following criteria:

A.__It demonstrates that the establishment or expansion of operations within the Pine Tree Recreation Zone would not occur within the State absent the availability of the Pine Tree Recreation Zone benefits.__The department shall investigate whether the business has met the requirements of this paragraph and provide an advisory opinion to the Executive Director of the Bureau of Revenue Services in the Department of Administrative and Financial Services, who shall make the final determination; and

B. It has received a certificate as a qualified recreation business pursuant to section 5250-S.

9.__Qualified Pine Tree Recreation Zone employees.__"Qualified Pine Tree Recreation Zone employees" means new, full-time employees hired in this State by a qualified Pine Tree