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minor child of a veteran, which | | would be entitled to an exemption under section 653, subsection 1, | | paragraph D, except for her or his failure to make application and | | file proof within the time set by section 653, subsection 1, | | paragraph G, provided that the veteran died during the 12-month | | period preceding the April 1st for which the tax was committed. |
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| | | Sec. 11. 36 MRSA §1752, sub-§1-B, as amended by PL 1995, c. 281, §11 | | and affected by §42, is further amended to read: |
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| | | 1-B. Automobile. "Automobile," for purposes of subsection 17- | A, paragraph H | | designed primarily to carry passengers and not designed to run on | | tracks. |
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| | | Sec. 12. 36 MRSA §1752, sub-§1-D, as amended by PL 1989, c. 847, §1, | | is further amended to read: |
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| | | 1-D. Casual sale. "Casual sale" means an isolated transaction | | in which tangible personal property or a taxable service is sold | | other than in the ordinary course of repeated and successive | | transactions of like character by the person making the sale. | "Casual salesinclude | | fair, rummage sale, picnic or similar event by a civic, religious | or fraternal organization which | at a bazaar, fair, rummage sale, picnic or similar event | sale by a registered retailer of tangible personal property which | | that that retailer has used in the course of the retailer's | business is not a "casual sale" | | of like character to that sold by the retailer in the ordinary | | course of repeated and successive transactions. "Casual sale" | | does not include any transaction in which a retailer sells | tangible personal property is sold by a representative for the | owner's account when that representative is a registered retailer | and the registered retailer shall have the same duties respecting | any such transaction as if the representative had sold on the | representative's own account | | the owner of that property or the provider of that service. |
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| | | Sec. 13. 36 MRSA §1752, sub-§7-C, as enacted by PL 1987, c. 343, §3, | | is amended to read: |
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| | | 7-C. Nonprofit. "Nonprofit" means | | which has been determined by the United States Internal Revenue | Code to be exempt from taxation under the United States Internal | Revenue Code, |
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| | | Sec. 14. 36 MRSA §1752, sub-§11, ķA, as amended by PL 2003, c. 588, §3, | | is further amended to read: |
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