| | | C. Bona fide members of the crew engaged in the business of | | the watercraft who have not contributed consideration for | | their carriage and who are paid for their services; and |
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| | | D. A guest on board a watercraft that is being used | | exclusively for pleasure purposes who has not contributed | | any consideration, directly or indirectly, for that guest's | | carriage. |
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| | | Sec. 356. 12 MRSA §13003, sub-§1, as enacted by PL 2003, c. 414, Pt. | | A, §2 and affected by Pt. D, §7, is amended to read: |
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| | | 1. Registration of watercraft and ATV. An | | of a renewal of registration by the same owner, an application | for the registration may not be granted in respect to any | watercraft or ATV whose | | of that watercraft or ATV may be subject to tax under Title 36, | chapters 211 to 225, except in the case of a renewal of | registration by the same owner,and until | | following conditions has been satisfied: |
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| | | A. The applicant has submitted a dealer's certificate in a | | form prescribed by the State Tax Assessor, showing either | | that the sales tax due in respect to the watercraft or ATV | | in question has been collected by the dealer or that the | | sale of the watercraft or ATV is exempt from or otherwise | | not subject to tax under Title 36, chapters 211 to 225; |
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| | | B. The applicant has properly executed and signed a use tax | | certificate in the form and manner prescribed by the State | | Tax Assessor and paid the amount of tax shown therein to be | | due; or |
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| | | C. The applicant has properly executed and signed a use tax | | certificate in the form and manner prescribed by the State | | Tax Assessor showing that the sale or use of the watercraft | | or ATV in question is exempt from or otherwise not subject | | to tax under Title 36, chapters 211 to 225. |
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| | | Sec. 357. 12 MRSA §13004, as enacted by PL 2003, c. 414, Pt. A, §2 | | and affected by Pt. D, §7, is amended to read: |
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| | | §13004. Collection by State Tax Assessor |
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| | | This section and sections 13002, 13003 and 13005 must be | | construed as cumulative of other methods prescribed in Title 36 | for the collection of the sales or use tax. These sections may | not be construed as precluding | | Assessor's collecting the tax due in respect to any watercraft, |
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