| | | 31. Construction contracts with exempt organizations. Sales to | | a construction contractor or its subcontractor of fabrication | | services that are to 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 by section 2560. |
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| | | Sec. 13. 36 MRSA §2560 is enacted to read: |
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| | | A tax exemption provided by section 2557 to a person based | | upon its charitable, nonprofit or other public purposes applies | | only if the service purchased is intended to be used by the | | person primarily in the activity identified by the particular | | exemption. A tax exemption provided by section 2557 to a person | | based upon its charitable, nonprofit or other public purposes | | does not apply where title is held or taken by the person as | | security for any financing arrangement. An exemption certificate | | issued by the State Tax Assessor pursuant to section 2557 must | | identify the exempt activity and must state that the certificate | | may be used by the holder only when purchasing services intended | | to be used by the holder primarily in the exempt activity. When | | an otherwise qualifying person is engaged in both exempt and | | nonexempt activities, an exemption certificate may be issued to | | the person only if the person has established to the satisfaction | | of the assessor that the applicant has adequate accounting | | controls to limit the use of the certificate to exempt purchases. |
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| | | Sec. 14. 36 MRSA §3204-B, sub-§4 is enacted to read: |
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| | | 4. Venue.__A violation of this section is deemed to have been | | committed in part at the principal office of the assessor. | | Prosecution under this section may be in the county where the act | | to which the proceeding relates occurred or in Kennebec County. |
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| | | Sec. 15. 36 MRSA §4062, sub-§2-A, as enacted by PL 2005, c. 12, Pt. N, | | §2 and affected by §4, is amended to read: |
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| | | 2-A. Maine elective property. "Maine elective property" | | means all property in which the decedent at the time of death had | | a qualified income interest for life and with respect to which, | | for purposes of determining the tax imposed by this chapter on | | the estate of a predeceased spouse of the decedent, the federal | taxable estate of such | | pursuant to subsection 1-A, paragraph A, subparagraph (3). The | value of Maine elective property is the value finally | | by the assessor in accordance with the Code as if such property | | were includible in the decedent's federal gross estate pursuant | | to the Code, Section 2044 and, in the case of estates that do not |
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