| | | 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; |
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| | A-1. If the property is a watercraft or all-terrain vehicle | | that is registered outside the State by an owner who at the | | time of purchase was a resident of another state and the | watercraft or all-terrain vehicle | | not more than 30 days during the 12 months following its | purchase for a purpose other than temporary storage; or |
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| | | 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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| | | B. For more than 12 months in all other cases. |
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| | For purposes of this subsection, "use" does not include storage, | but means actual utilization of the property for a purpose | consistent with its design. | | 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. |
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| | | Sec. 25. 36 MRSA §1764, as amended by PL 2005, c. 12, Pt. O, §3 and | | affected by §5, is further amended to read: |
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| | | §1764. Tax against certain casual sales |
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| | | The tax imposed by chapters 211 to 225 must be levied upon all | | casual rentals of living quarters in a hotel, rooming house or | | tourist or trailer camp and upon all casual sales involving the | | sale of camper trailers, truck campers, motor vehicles, special | | mobile equipment except farm tractors and lumber harvesting | | vehicles or loaders, livestock trailers, watercraft or aircraft | | except those sold for resale at retail sale or to a corporation, | | partnership, limited liability company or limited liability | | partnership when the seller is the owner of a majority of the | | common stock of the corporation or of the ownership interests in | | the partnership, limited liability company or limited liability | | partnership. This section does not apply to |
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