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rummage sale, picnic or similar event by a civic, religious or | | fraternal organization that is not a registered retailer. The sale | | by a registered retailer of tangible personal property that that | | retailer has used in the course of the retailer's business is not a | | casual sale if that property is 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 or a taxable | | service on behalf of the owner of that property or the provider of | | that service. "Casual sale" does not include any sale of tangible | | personal property or a taxable service that was purchased for | | resale, lease or rental in the ordinary course of business by the | | person making the sale. |
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| | | Sec. 5. 36 MRSA §1760, sub-§2, as amended by PL 1997, c. 729, Pt. A, | | §1, is further amended to read: |
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| | | 2. Certain governmental entities. Sales to the State or any | | political subdivision of the State, or to the Federal Government, | | or to any unincorporated agency or instrumentality of either of | | them or to any incorporated agency or instrumentality of them | wholly owned by them. This exemption does not apply where title | is held or taken as security for any financing arrangement. | exemption also | | Title IV, Part E of the Farm Credit Act of 1971, 12 United States | | Code, Sections 2211 to 2214. |
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| | | Sec. 6. 36 MRSA §1760, sub-§16, as amended by PL 2003, c. 689, Pt. B, | | §6 and c. 705, §4 and affected by §14, is further amended to | | read: |
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| | | 16. Hospitals, research centers, churches and schools. Sales | | to incorporated hospitals, incorporated nonprofit nursing homes | | licensed by the Department of Health and Human Services, | | incorporated nonprofit residential care facilities and | | incorporated nonprofit assisted housing programs for the elderly | | licensed by the Department of Health and Human Services, | | incorporated nonprofit home health agencies certified under the | | United States Social Security Act of 1965, Title XVIII, as | | amended, incorporated nonprofit rural community health centers, | | incorporated nonprofit dental health centers, institutions | | incorporated as nonprofit corporations for the sole purpose of | | conducting medical research or for the purpose of establishing | | and maintaining laboratories for scientific study and | | investigation in the field of biology or ecology or operating | | educational television or radio stations, schools, incorporated | | nonprofit organizations or their affiliates whose purpose is to | | provide literacy assistance or free clinical assistance to | | children with dyslexia and regularly organized churches or houses |
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