| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §1760, sub-§80 is enacted to read: |
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| | 80.__Christmas tree farmers.__Sales of business equipment used | by Christmas tree farmers in the planting, growing, harvesting | and marketing of Christmas trees. |
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| | This bill exempts business equipment used by Christmas tree | farmers from the sales tax. |
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