| of electricity furnished to homes, mobile homes, boarding homes | and apartment houses, with the exception of hotels and motels. | Where residential electricity is furnished through one meter to | more than one residential unit and where the transmission and | distribution utility applies its tariff on a per unit basis, the | furnishing of electricity is considered a separate sale for each | unit to which the tariff applies. For purposes of this | subsection, "delivery" means transmission and distribution; |
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| | Sec. 23. 36 MRSA §1760, sub-§9-D, as amended by PL 1999, c. 414, §20, | is repealed. |
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| | Sec. 24. 36 MRSA §1760, sub-§§17 and 18 are repealed. |
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| | Sec. 25. 36 MRSA §1760, sub-§19, as amended by PL 2003, c. 588, §7, is | repealed. |
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| | Sec. 26. 36 MRSA §1760, sub-§20, as amended by PL 1991, c. 546, §20, | is repealed. |
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| | Sec. 27. 36 MRSA §1760, sub-§23-C, ķA, as affected by PL 2003, c. 614, | §9, repealed and replaced by c. 688, Pt. B, §12 and affected by | §13, is amended to read: |
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| A. Motor vehicles, except automobiles rented for a period | of less than one year, all-terrain vehicles and snowmobiles | as defined in Title 12, section 13001; |
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| | Sec. 28. 36 MRSA §1760, sub-§45, as amended by PL 2005, c. 218, §24, | is further amended to read: |
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| | 45. Certain property purchased outside State. Sales of | property purchased and used by the present owner outside the | State: |
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| A. If the property is an automobile, as defined in Title | 29-A, section 101, subsection 7, and if the owner was, at | the time of purchase, a resident of the other state and | either employed or registered to vote there; |
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| A-1. If the property is a watercraft that is registered | outside the State by an owner who at the time of purchase | was a resident of another state and the watercraft is | present in the State not more than 30 days during the 12 | months following its purchase for a purpose other than | temporary storage; |
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| A-2. If the property is a snowmobile or all-terrain vehicle | as defined in Title 12, section 13001 and the purchaser is | not a resident of the State; or |
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