LD 2073
pg. 29
Page 28 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 30 of 63
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LR 3203
Item 1

 
of electricity furnished to homes, mobile homes, boarding homes
and apartment houses, with the exception of hotels and motels.
Where residential electricity is furnished through one meter to
more than one residential unit and where the transmission and
distribution utility applies its tariff on a per unit basis, the
furnishing of electricity is considered a separate sale for each
unit to which the tariff applies. For purposes of this
subsection, "delivery" means transmission and distribution;

 
Sec. 23. 36 MRSA §1760, sub-§9-D, as amended by PL 1999, c. 414, §20,
is repealed.

 
Sec. 24. 36 MRSA §1760, sub-§§17 and 18 are repealed.

 
Sec. 25. 36 MRSA §1760, sub-§19, as amended by PL 2003, c. 588, §7, is
repealed.

 
Sec. 26. 36 MRSA §1760, sub-§20, as amended by PL 1991, c. 546, §20,
is repealed.

 
Sec. 27. 36 MRSA §1760, sub-§23-C, ķA, as affected by PL 2003, c. 614,
§9, repealed and replaced by c. 688, Pt. B, §12 and affected by
§13, is amended to read:

 
A. Motor vehicles, except automobiles rented for a period
of less than one year, all-terrain vehicles and snowmobiles
as defined in Title 12, section 13001;

 
Sec. 28. 36 MRSA §1760, sub-§45, as amended by PL 2005, c. 218, §24,
is further amended to read:

 
45. Certain property purchased outside State. Sales of
property purchased and used by the present owner outside the
State:

 
A. If the property is an automobile, as defined in Title
29-A, section 101, subsection 7, and if the owner was, at
the time of purchase, a resident of the other state and
either employed or registered to vote there;

 
A-1. If the property is a watercraft that is registered
outside the State by an owner who at the time of purchase
was a resident of another state and the watercraft is
present in the State not more than 30 days during the 12
months following its purchase for a purpose other than
temporary storage;

 
A-2. If the property is a snowmobile or all-terrain vehicle
as defined in Title 12, section 13001 and the purchaser is
not a resident of the State; or


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