86. Construction contracts with qualified development zone businesses. Beginning July 1, 2005 2004, sales to a construction contractor of tangible personal property that is to be physically incorporated in, and become a permanent part of, real property that is owned by or for sale to a qualified Pine Tree Development Zone business, as defined in Title 30-A, section 5246, subsection 17, which real property will be used in the qualified business activity, as defined in Title 30-A, section 5246, subsection 16, of the qualified Pine Tree Development Zone business in a Pine Tree Development Zone, as defined in Title 30-A, section 5246, subsection 13. The exemption provided by this subsection is limited to sales to a construction contractor occurring within a period of 10 years from the date the qualified Pine Tree Development Zone business receiving the property is certified pursuant to Title 30-A, section 5250-B or until December 31, 2018, whichever occurs first.

87. Sales of tangible personal property to qualified development zone businesses. Beginning July 1, 2005 2004, sales of tangible personal property to a qualified Pine Tree Development Zone business, as defined in Title 30-A, section 5246, subsection 17, for use directly and primarily in one or more qualified business activities, as defined in Title 30-A, section 5246, subsection 16. The exemption provided by this subsection is limited for each qualified Pine Tree Development Zone business to sales occurring within a period of 10 years from the date the business is certified pursuant to Title 30-A, section 5250-B or until December 31, 2018, whichever occurs first.

PART SS

Sec. SS-1. Sale of Payne Road bridge in Scarborough to Maine Turnpike Authority. The Department of Transportation acting by and on behalf of the State is authorized to convey to the Maine Turnpike Authority, and the Maine Turnpike Authority is authorized to acquire from the State, the Payne Road bridge in Scarborough for the sum of $5,000,000 and on such other terms and provisions as the Commissioner of Transportation and the members of the Maine Turnpike Authority determine are reasonable or necessary to effectuate the acquisition. The closing of this transaction must be made prior to June 30, 2005. This section takes effect 90 days after adjournment of the Second Special Session of the 121st Legislature.

Sec. SS-2. Transfer of funds; unallocated surplus Highway Fund to unallocated surplus General Fund. Notwithstanding any other provision of law, at