HP1165
LD 1637		 Second Regular Session - 124th Maine Legislature
C "A", Filing Number H-623, Sponsored by
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 LR 2157
Item 2
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Amend the bill by striking out everything after the enacting clause and before the summary and inserting the following:

‘Sec. 1. 36 MRSA §1760, sub-§90,  as enacted by PL 2007, c. 429, §2 and affected by §3, is amended to read:

90. Qualified snowmobile trail grooming equipment.  Sales to incorporated nonprofit snowmobile clubs incorporated under the provisions of Title 13-B of snowmobiles and snowmobile trail grooming equipment used directly and exclusively for the grooming of snowmobile trails.’

summary

The amendment replaces the bill and requires that a snowmobile club must be a nonprofit corporation incorporated under the Maine Revised Statutes, Title 13-B in order to receive the sales tax exemption for snowmobile trail grooming equipment.

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