‘Sec. 2. Appropriations and allocations. The following appropriations and allocations are made.

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF

Revenue Services - Bureau of 0002

Initiative: Provides funding for required adaptations to computer systems and forms to implement sales tax refunds or sales tax exemption certificates for purchases of parts and supplies used for the operation, repair or maintenance of windjammers based in this State used to carry either cargo or passengers for a fee.

GENERAL FUND	2011-12	2012-13
All Other	$0	$7,000
GENERAL FUND TOTAL	$0	$7,000

Sec. 3. Effective date; application. This Act takes effect October 1, 2012 and applies to purchases of parts and supplies, as defined in the Maine Revised Statutes, Title 36, section 2020, subsection 1, made on or after October 1, 2012.’