K.__Schools;

L.__Incorporated nonprofit organizations or their affiliates whose purpose is to provide literacy assistance or free clinical assistance to children with dyslexia; and

M.__Regularly organized churches or houses of religious worship.

Sec. 7. 36 MRSA §1760, sub-§49, as repealed and replaced by PL 1999, c. 499, §1, is amended to read:

49. Child abuse and neglect councils; child advocacy organizations; community action agencies. Except for the sale, storage or use for activities that are mainly commercial enterprises, sales Sales to:

A. Incorporated, nonprofit child abuse and neglect councils as defined in Title 22, section 3872, subsection 1-A;

B. Statewide organizations that advocate for children and that are members of the Medicaid Advisory Committee; and

C. Community action agencies designated in accordance with Title 22, section 5324.

Sec. 8. 36 MRSA §1760, sub-§61, as amended by PL 2003, c. 588, §9, is further amended to read:

61. Construction contracts with exempt organizations. Sales to a construction contractor or its subcontractor of tangible personal property that is 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 1760-C.

Sec. 9. 36 MRSA §1760-C, as amended by PL 1999, c. 708, §31, is further amended to read:

§1760-C. Exempt activities

Unless otherwise provided by section 1760, the sales or use The tax exemptions provided by that section 1760 to an entity a person based upon its charitable, nonprofit or other public purposes apply only if the property or service purchased is intended to be used by the entity person primarily in the