Property, other than automobiles, watercraft, snowmobiles and all-terrain vehicles, that is required to be registered for use in this State does not qualify for this exemption unless it was registered by its present owner outside this State more than 12 months prior to its registration in this State. If property required to be registered for use in this State was not required to be registered for use outside this State, the owner must be able to document actual use of the property outside this State for more than 12 months prior to its registration in this State. For purposes of this subsection, "use" does not include storage but means actual use of the property for a purpose consistent with its design. This exemption does not apply to leased property.

Sec. 29. 36 MRSA §1760, sub-§75, as enacted by PL 1989, c. 871, §15, is repealed.

Sec. 30. 36 MRSA §1760, sub-§82, as reallocated by RR 1999, c. 1, §48, is repealed.

Sec. 31. 36 MRSA §1760, sub-§83, as reallocated by RR 1999, c. 1, §49, is repealed.

Sec. 32. 36 MRSA §1760, sub-§85, as reallocated by RR 2001, c. 1, §45, is repealed.

Sec. 33. 36 MRSA §1760, sub-§§88 to 96 are enacted to read:

88.__Mobility enhancing equipment.__Sales of mobility enhancing equipment.

89.__Short-term rental of automobiles.__The sale, to a person engaged in the business of renting automobiles for a period of less than one year, of integral parts of automobiles or accessories of automobiles for use in an automobile rented for a period of less than one year.

90.__Certain leases and rentals.__Leases or rentals of tangible personal property that are subject to tax under chapter 358 or chapter 723.

91.__Meals.__Sales of food and drink that are subject to tax under chapter 723.

92.__Repair services.__Charges for repair services that are separately stated on the invoice, billing or similar document given to the purchaser.