Sec. 22. 36 MRSA §1760, sub-§25, as amended by PL 1999, c. 708, §27 and affected by §52, is further amended to read:

25. Watercraft sold to nonresidents. Sales of watercraft in this State to a nonresident, when such craft the watercraft is either delivered outside the State or delivered in the State intended to be sailed or transported outside the State immediately upon delivery by the seller; sales to a nonresident, under contracts for the construction of any such a watercraft intended to be so delivered sailed or transported outside the State immediately upon delivery by the seller, of materials to be incorporated in the watercraft; and sales to a nonresident for the repair, alteration, refitting, reconstruction, overhaul or restoration of any such a watercraft intended to be so delivered sailed or transported outside the State immediately upon delivery by the seller, of materials to be incorporated in the watercraft. Unless the watercraft is present in the State, for a purpose other than temporary storage, for more than 30 days during the 12-month period following its date of purchase or is registered in Maine without also being registered in another state or documented with a location in this State, within 12 months of the date of purchase, the purchaser is exempt from the use tax. Notwithstanding section 1752-A, for purposes of this subsection, the term "nonresident" may include an individual, an association, a society, a club, a general partnership, a limited partnership, a domestic or foreign limited liability company, a trust, an estate, a domestic or foreign corporation and any other legal entity.

Sec. 23. 36 MRSA §1760, sub-§34, as repealed and replaced by PL 1981, c. 163, §4, is amended to read:

34. Sales through vending machines. Sales of products for internal human consumption when sold through coin-operated vending machines by a person more than 50% of whose gross receipts from the retail sale of tangible personal property are derived from sales through vending machines.

Sec. 24. 36 MRSA §1760, sub-§45, as amended by PL 1999, c. 708, §29, is further amended to read:

45. Certain property purchased outside State. Sales of property purchased and used by the present owner outside the State: