LD 1799
pg. 1
LD 1799 Title Page An Act To Exempt Snow Grooming Equipment and Machinery from the Personal Proper... Page 2 of 2
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LR 2637
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §655, sub-§1, as amended by PL 2003, c. 414, Pt. B,
§49 and affected by c. 614, §9, is further amended to read:

 
1. Personal property.

 
A. Industrial inventories including raw materials, goods in
process and finished work on hand;

 
B. Stock-in-trade, including inventory held for resale by a
distributor, wholesaler, retail merchant or service
establishment. "Stock-in-trade" also includes an unoccupied
manufactured home, as defined in Title 10, section 9002,
subsection 7, paragraph A or C, that was not previously
occupied at its present location, that is not connected to
water or sewer and that is owned and offered for sale by a
person licensed for the retail sale of manufactured homes
pursuant to Title 10, chapter 951, subchapter II 2;

 
C. Agricultural produce and forest products, including
logs, pulpwood, woodchips and lumber;

 
D. Livestock, including farm animals, neat, cattle and
fowl;

 
E. The household furniture, including television sets and
musical instruments of each person in any one household; and
his wearing apparel, farming utensils and mechanical tools
necessary for his business;

 
F. All radium used in the practice of medicine;

 
G. Property in the possession of a common carrier while in
interstate transportation or held en route awaiting further
transportation to the destination named in a through bill of
lading;

 
H. Vessels built, in the process of construction, or
undergoing repairs, which are within the State on the first
day of each April and are owned by persons residing out of
the State. "Vessels" as used in this paragraph shall not be
construed to include pleasure vessels and boats;

 
I. Pleasure vessels and boats in the State on the first day
of each April whose owners reside out of the State, and
which are left in this State by the owners for the purpose
of repair or storage, except those regularly kept in the
State during the preceding year;


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