Sec. 12. 36 MRSA §2013, as amended by PL 1997, c. 514, §1, is further amended by repealing and replacing the headnote to read:

§2013.__Refund of sales tax on electricity, depreciable machinery

and equipment purchases

Sec. 13. 36 MRSA §2013, sub-§§2 and 3, as amended by PL 1993, c. 151, §1, are further amended to read:

2. Credit authorized. Any person, association of persons, firm or corporation who that purchases electricity or that purchases or leases depreciable machinery or equipment for use in commercial agricultural production, commercial fishing or commercial aquacultural production must be refunded the amount of sales tax paid by presenting to the State Tax Assessor evidence that the machinery or equipment complies with the definitions of subsection 1 purchase is eligible for refund under this section.

Evidence required by the State Tax Assessor may include a copy or copies of that portion of the purchaser's or lessee's most recent filing under the United States Internal Revenue Code that indicates that the purchaser or lessee is engaged in commercial agricultural production, commercial fishing or commercial aquacultural production and that the purchased machinery or equipment is depreciable for those purposes or would be depreciable for those purposes if owned by the lessee.

In the event that any piece of machinery or equipment is only partially depreciable under the United States Internal Revenue Code, any reimbursement of the sales tax must be prorated accordingly.

Application for refunds must be filed with the State Tax Assessor within 36 months of the date of purchase or execution of the lease.

3. Exemption for large purchase after certification. Sales tax is not paid on the purchase of electricity or a single item of machinery or equipment if the purchaser has the certification of the State Tax Assessor that the purchaser is engaged in commercial agricultural production, commercial fishing or commercial aquacultural production and that the purchaser may purchase electricity or depreciable machinery and equipment without paying Maine sales tax. The seller is required to obtain