Sec. 7. 36 MRSA §1760, sub-§19 is amended to read:

19. Schools. Rental charged for living quarters, sleeping or housekeeping accommodations to any student necessitated by attendance at a school as defined in subsection 16.

Sec. 8. 36 MRSA §1760, sub-§58, as enacted by PL 1987, c. 343, §5, is amended to read:

58. Portable classrooms. Sales of tangible personal property to be physically incorporated in and become a part of a portable classrooms classroom for lease to schools entitled to exemption under subsection 16 a school. If the portable classrooms are classroom is used for an otherwise taxable use within 2 years from the date of the first use, the lessor shall become is liable for the use tax based on the original sale price.

Sec. 9. 36 MRSA §1760, sub-§61, as amended by PL 1999, c. 414, §21, is further amended to read:

61. Construction contracts with exempt organizations. Sales to a construction contractor or its subcontractor of tangible personal property, to a construction contractor, that are is to be physically incorporated in, and become a permanent part of, real property for sale to any organization or government agency provided exemption under this section, except as otherwise provided.

Sec. 10. 36 MRSA §1760, sub-§64, as amended by PL 1995, c. 462, Pt. B, §9, is further amended to read:

64. Schools and school-sponsored organizations. Sales of tangible personal property and taxable services by public and private elementary and secondary schools that otherwise qualify as schools under subsection 16, and by student organizations sponsored by those schools, including booster clubs and student or parent-teacher organizations, as long as the profits from such the sales are used to benefit those schools or student organizations or are used for a charitable purpose.