An Act Relating to Sales Tax on Certain Trailers

Sec. 1. 36 MRSA §1752, sub-§19-A,  as enacted by PL 2007, c. 375, §1, is amended to read:

Sec. 2. 36 MRSA §1765, sub-§7,  as amended by PL 1989, c. 533, §9, is further amended to read:

Sec. 3. 36 MRSA §1765, sub-§8,  as amended by PL 2007, c. 375, §3, is further amended to read:

Sec. 4. 36 MRSA §1765, sub-§9,  as amended by PL 2007, c. 375, §3, is repealed.

Sec. 5. 36 MRSA §1765, last ¶,  as enacted by PL 2007, c. 627, §50 and affected by §96, is amended to read:

The trade-in credit allowed by this section is not available unless the items traded are in the same category , except that when a truck camper is taken in trade for a camper trailer or a camper trailer is taken in trade for a truck camper, the . The tax must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade.