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purchases an item for resale at retail sale and pays tax to its | | vendor and if the retailer's sales and use tax liability for the | | tax period in question is less than the credit being claimed, the | | retailer is entitled either to carry the credit forward or to | | receive a refund of the tax paid. |
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| | | Sec. 15. 36 MRSA §2551, sub-§12, as enacted by PL 2003, c. 673, Pt. V, | | §25 and affected by §29, is amended to read: |
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| | | 12. Production. "Production" means an operation or | | integrated series of operations engaged in as a business or | | segment of a business that transforms or converts personal | | property by physical, chemical or other means into a form, | | composition or character different from that in which it | | originally existed. "Production" includes film production. | | "Production" includes manufacturing, processing, assembling and | | fabricating operations that meet the definitional requisites, | | including biological processes that are part of an integrated | | process of manufacturing organisms or microorganic materials | | through the application of biotechnology. "Production" does not | | include biological processes except as otherwise provided by this | | subsection, wood harvesting operations, the severance of sand, | | gravel, oil, gas or other natural resources produced or severed | | from the soil or water, or activities such as cooking or | | preparing drinks, meals, food or food products by a retailer for | | retail sale. |
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| | | Sec. 16. 36 MRSA §2908, as repealed and replaced by PL 1987, c. | | 402, Pt. A, §183, is repealed and the following enacted in its | | place: |
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| | | §2908. Refund of tax in certain cases; time limit |
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| | | A person who purchases and uses internal combustion engine | | fuel for any commercial use other than in the operation of a | | registered motor vehicle on the highways of this State or, except | | as provided in section 2910, in the operation of an aircraft and | | who has paid the tax imposed by this chapter on that fuel is | | entitled to reimbursement in the amount of the tax paid, less 1__ | | per gallon, upon presenting to the State Tax Assessor a sworn | | statement accompanied by the original invoices or other evidence | | as the assessor may require. The statement must show the total | | amount of internal combustion engine fuel so purchased and used | | by that person for a commercial use other than in the operation | | of registered motor vehicles on the highways of this State or in | | the operation of aircraft. |
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| | | A refund application on a form prescribed by the State Tax | | Assessor must be filed to claim a refund pursuant to this | | section. Interest must be paid at the rate determined pursuant to |
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