‘Sec. 1. 36 MRSA §1760, sub-§25, as amended by PL 2007, c. 438, §39, is further amended to read:
25. Watercraft sold to nonresidents. Sales of watercraft to a person that is not a resident of this State, when the watercraft is intended to be sailed or transported outside the State immediately upon within 12 months of delivery by the seller; sales to a person that is not a resident of this State, under contracts for the construction of a watercraft intended to be sailed or transported outside the State immediately upon within 12 months of delivery by the seller, of materials to be incorporated in the watercraft; and sales to a person that is not a resident of this State for the repair, alteration, refitting, reconstruction, overhaul or restoration of a watercraft intended to be sailed or transported outside the State immediately upon within 12 months of delivery by the seller, of materials to be incorporated in the watercraft. Unless the watercraft is present in the State, for a purpose other than temporary storage, for more than 30 days during the 12-month period 12 months following its date of purchase or is registered in Maine without also being registered in another state or documented with a location in this State, within 12 24 months of the date of purchase, the purchaser is exempt from the use tax.’