| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§31, as amended by PL 1989, c. 501, Pt. V, | | §§4 and 5, is further amended to read: |
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| | | 31. Machinery and equipment. Sales or leases of machinery | | and equipment for use by the purchaser or lessee directly and | | primarily in either the production of tangible personal property, | | which property is intended to be sold or leased ultimately for | | final use or consumption, or the production of tangible personal | | property pursuant to a contract with the United States Government | | or any agency thereof. |
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| | | This bill exempts from the sales tax leases of machinery and | | equipment for use by the lessee directly and primarily in either | | the production of tangible personal property intended to be sold | | or leased ultimately for final use or consumption or the | | production of tangible personal property pursuant to a contract | | with the United States Government. |
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