Sec. 33. 36 MRSA §2551, sub-§7-A is enacted to read:

7-A.__Nonprofit.__"Nonprofit" refers to an organization that has been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c) of the Code.

Sec. 34. 36 MRSA §2553, sub-§§3 and 4, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are amended to read:

3. Making sales after revocation. A person whose service provider tax registration certificate has been revoked by the assessor pursuant to this section and who continues to make retail sales in this State of one or more of the services identified in section 2552 commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

4. Failure to register. A person who is required by this section to register as a service provider with the assessor and who makes retail sales in this State of one or more of the services identified in section 2552 without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

Sec. 35. 36 MRSA §2557, sub-§§29 and 30, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are amended to read:

29. Centers for innovation. Sales to centers for innovation as described in Title 5, section 13141; and

30. Sales for resale. Sales of services to another service provider for resale.; and

Sec. 36. 36 MRSA §2557, sub-§31 is enacted to read:

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.