2. Certain governmental entities. Sales to the State or any political subdivision of the State, or to the Federal Government, or to any unincorporated agency or instrumentality of either of them or to any incorporated agency or instrumentality of them wholly owned by them. This exemption does not apply where title is held or taken as security for any financing arrangement. This exemption also does not apply to corporations organized under Title IV, Part E of the Farm Credit Act of 1971, 12 United States Code, Sections 2211 to 2214.

Sec. 6. 36 MRSA §1760, sub-§16, as amended by PL 2003, c. 689, Pt. B, §6 and c. 705, §4 and affected by §14, is repealed and the following enacted in its place:

16.__Hospitals, research centers, churches and schools.__Sales to:

A.__Incorporated hospitals;

B.__Incorporated nonprofit nursing homes licensed by the Department of Health and Human Services;

C.__Incorporated nonprofit residential care facilities licensed by the Department of Health and Human Services;

D.__Incorporated nonprofit assisted housing programs for the elderly licensed by the Department of Health and Human Services;

E.__Incorporated nonprofit home health agencies certified under the United States Social Security Act of 1965, Title XVIII, as amended;

F.__Incorporated nonprofit rural community health centers;

G.__Incorporated nonprofit dental health centers;

H.__Incorporated nonprofit organizations organized for the sole purpose of conducting medical research;

I.__Incorporated nonprofit organizations organized for the purpose of establishing and maintaining laboratories for scientific study and investigation in the field of biology or ecology;