| | | 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.__Certain seasonal property.__Sale of a motor home or | | camper trailer purchased outside the State by a person who is not | | a resident of the State if the motor home or camper trailer is | | located in this State less than 6 months during the year. |
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| | | This bill provides a sales and use tax exemption for mobile | | homes and camper trailers purchased outside the State by a | | nonresident and located in the State less than 6 months annually. |
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