Sec. 1. 36 MRSA §111, sub-§4, as enacted by PL 1979, c. 378, §2, is amended to read:

4. Return. "Return" means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor.

Sec. 2. 36 MRSA §135, sub-§2, as amended by PL 1995, c. 281, §4 and PL 1997, c. 526, §14, is further amended to read:

2. Bureau of Revenue Services. Returns filed under this Title or microfilm reproductions or digital images of those returns must be preserved for 3 years and thereafter until the State Tax Assessor orders their destruction.

Sec. 3. 36 MRSA §1752, sub-§12-A is enacted to read:

12-A.__Rural community health center.__"Rural community health center" means a person that delivers, or provides facilities for the delivery of, comprehensive primary health care in a place or territory that is classified as rural according to the most recent federal decennial census.

Sec. 4. 36 MRSA §1752, sub-§14-E is enacted to read:

14-E.__School.__"School" means a public or incorporated nonprofit primary, secondary or postsecondary educational institution that has a regular faculty, curriculum and organized body of pupils or students in attendance throughout the usual school year and that keeps and furnishes to students and others records required and accepted for entrance to schools of secondary, collegiate or graduate rank.

Sec. 5. 36 MRSA §1760, sub-§16, as amended by PL 1999, c. 708, §25, is further amended to read:

16. Hospitals, research centers, churches and schools. Sales to incorporated hospitals, incorporated nonprofit nursing homes licensed by the Department of Human Services, incorporated nonprofit residential care facilities licensed by the Department of Human Services, incorporated nonprofit home health agencies certified under the United States Social Security Act of 1965, Title XVIII, as amended, incorporated nonprofit rural community health centers engaged in, or providing facilities for, the delivery of comprehensive primary health care, incorporated nonprofit dental health centers, institutions incorporated as nonprofit corporations for the sole purpose of conducting medical research or for the purpose of establishing and maintaining