Sec. 21. Application. That section of this Act that amends the Maine Revised Statutes, Title 36, section 4064 applies to the estates of decedents who die on or after January 1, 2005. That section of this Act that amends Title 36, section 5200, subsection 1 applies retroactively to tax years beginning on or after January 1, 2005. Those sections of this Act that amend Title 36, section 5203-C, subsection 1, paragraph D and subsection 4, paragraph A apply retroactively to tax years beginning on or after January 1, 2004. Those sections of this Act that amend Title 36, section 5220, subsections 3 and 4 apply retroactively to tax years beginning on or after January 1, 2003. That section of this Act that amends Title 36, section 6201, subsection 9 applies to claims for benefits under the Maine Residents Property Tax Program filed for application periods that begin on or after August 1, 2005. That section of this Act that repeals and replaces Title 36, section 6656 applies to property tax years beginning on or after April 1, 2004.

SUMMARY

This bill makes the following changes to the laws governing taxation.

It adds a definition of "manufactured housing" to the sales and use tax law. The definition is the one that has been applied administratively by the Department of Administrative and Financial Services, Bureau of Revenue Services.

It eliminates a sales tax exemption that is not currently being administered because the Office of the Attorney General has advised the Bureau of Revenue Services that it violates the commerce clause of the United States Constitution. The section also clarifies an ambiguous cross-reference.