| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read: |
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| | | 84.__Snowmobile equipment.__Sales of snowmobile equipment | | purchased by an entity that has a snowmobile trail grooming | | contract with the Department of Conservation, Bureau of Parks and | | Lands, Off-road Division. |
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| | | This bill exempts from sales and use tax snowmobile equipment | | purchased by an entity that has a snowmobile trail grooming | | contract with the Department of Conservation, Bureau of Parks and | | Lands, Off-road Division. |
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