LD 1595
pg. 13
Page 12 of 22 An Act To Rebalance Maine's Tax Code Page 14 of 22
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LR 2080
Item 1

 
Sec. H-11. 36 MRSA §1760, sub-§6, ¶B, as amended by PL 1991, c. 846,
§18 and PL 2003, c. 689, Pt. B, §6, is repealed.

 
Sec. H-12. 36 MRSA §1760, sub-§9, as amended by PL 1977, c. 686, §1,
is repealed.

 
Sec. H-13. 36 MRSA §1760, sub-§9-B, as amended by PL 1999, c. 657,
§21, is repealed.

 
Sec. H-14. 36 MRSA §1760, sub-§9-C, as enacted by PL 1977, c. 686, §2,
is repealed.

 
Sec. H-15. 36 MRSA §1760, sub-§14 is repealed.

 
Sec. H-16. 36 MRSA §1760, sub-§16, as amended by PL 2003, c. 689, Pt.
B, §6 and c. 705, §4 and affected by §14, is repealed.

 
Sec. H-17. 36 MRSA §1760, sub-§24 is repealed.

 
Sec. H-18. 36 MRSA §1760, sub-§31, ¶A, as amended by PL 2005, c. 12,
Pt. S, §1, is further amended to read:

 
A. For use by the purchaser directly and primarily in the
production of tangible personal property intended to be sold
or leased ultimately for final use or consumption or in the
production of tangible personal property pursuant to a
contract with the United States Government or any agency
thereof, or, in the case of sales occurring after June 30,
2007, in the generation of radio and television broadcast
signals by broadcast stations regulated under 47 Code of
Federal Regulations, Part 73. This exemption applies even
if the purchaser sells the machinery or equipment and leases
it back in a sale and leaseback transaction. This exemption
also applies whether the purchaser agrees before or after
the purchase of the machinery or equipment to enter into the
sale and leaseback transaction and whether the purchaser's
use of the machinery or equipment in production commences
before or after the sale and leaseback transaction occurs;
and

 
Sec. H-19. 36 MRSA §1760, sub-§34, as repealed and replaced by PL
1981, c. 163, §4, is repealed.

 
Sec. H-20. 36 MRSA §1760, sub-§39, as enacted by PL 1977, c. 686, §3,
is repealed.

 
Sec. H-21. 36 MRSA §1760, sub-§42, as amended by PL 2001, c. 439, Pt.
PPP, §1 and affected by §2, is repealed.


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