76. Aircraft parts. The sale or use in this State of replacement or repair parts of an aircraft in this State when used by a scheduled airline in the performance of service under federal regulations of the Civil Aeronautics Board, Part 298 or under 49 United States Code, Section 1371 Subtitle VII and Federal Aviation Administration regulations.

Sec. 12. 36 MRSA §2903, sub-§4, as enacted by PL 1997, c. 738, §4, is amended to read:

4. Exemptions. This subsection The tax imposed by this section does not apply to internal combustion engine fuel:

A. Sold wholly for exportation from this State;

B. Brought into this State in the ordinary standardized equipment fuel tank attached to and a part of a motor vehicle and used in the operation of that vehicle in this State;

C. Sold in bulk to any political subdivision of this State;

D. Bought or used by any person to propel jet or turbojet engine aircraft in international flight flights;

E. Brought into this State in the fuel tanks of an aircraft; or

F. On which the collection of the tax imposed by this section is precluded by federal law or regulation.

Sec. 13. 36 MRSA §3204-A, sub-§7, as amended by PL 1997, c. 738, §11, is further amended to read:

7. Kerosene for retail sale. Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier; and

Sec. 14. 36 MRSA §5122, sub-§1, śN, as repealed and replaced by PL 2003, c. 479, §2, is amended to read:

N. With respect to property placed in service during the taxable year, an amount equal to the net increase in depreciation or expensing attributable to: