SP0526, LD 1411, item 5, Document Text

Amend the amendment by inserting after the 4th indented paragraph after the title the following:

‘

Amend the bill in Part A by inserting after section 18 the following:

‘Sec. A-19. 36 MRSA §1760, sub-§25-C is enacted to read:

25-C. Snowmobile; all-terrain vehicle. The sale of a snowmobile, as defined in Title 12, section 13001, subsection 25, or an all-terrain vehicle, as defined in Title 12, section 13001, subsection 3, to an individual who is not a resident of this State, unless the seller is a retailer in this State.

SUMMARY

This amendment provides a sales and use tax exemption for snowmobiles and all-terrain vehicles purchased by a nonresident individual unless the seller is a retailer in this State.

SP0526 LD 1411	Session - 127th Maine Legislature H "A" to C "A", Filing Number H-452, Sponsored by Shaw		LR 480 Item 5
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