SP0526
LD 1411
Session - 127th Maine Legislature
H "A" to C "A", Filing Number H-452, Sponsored by Shaw
LR 480
Item 5
Bill Tracking, Additional Documents Chamber Status

Amend the amendment by inserting after the 4th indented paragraph after the title the following:

Amend the bill in Part A by inserting after section 18 the following:

Sec. A-19. 36 MRSA §1760, sub-§25-C  is enacted to read:

25-C Snowmobile; all-terrain vehicle.   The sale of a snowmobile, as defined in Title 12, section 13001, subsection 25, or an all-terrain vehicle, as defined in Title 12, section 13001, subsection 3, to an individual who is not a resident of this State, unless the seller is a retailer in this State.

SUMMARY

This amendment provides a sales and use tax exemption for snowmobiles and all-terrain vehicles purchased by a nonresident individual unless the seller is a retailer in this State.


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