Sec. D-1. 36 MRSA §1752, sub-§9-B, as amended by PL 1989, c. 501, Pt. V, §5, is further amended to read:
9-B. Production. "Production" means an operation or integrated series of operations engaged in as a business or segment of a business which that transforms or converts personal property by physical, chemical or other means into a different form, composition or character from that in which it originally existed.
"Production" includes manufacturing, processing, assembling and fabricating operations which 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. The foregoing are examples of activities that are not included within the term "production."
Sec. D-2. 36 MRSA §1760, sub-§32, as amended by PL 1985, c. 276, §4, is further amended to read:
32. Machinery and equipment for research. Sales of machinery and equipment for use by the purchaser directly and exclusively in research and development in the experimental and laboratory sense and sales of machinery, equipment, instruments and supplies for use by the purchaser directly and primarily in biotechnology applications, including the application of technologies such as recombinant DNA techniques, biochemistry, molecular and cellular biology, immunology, genetics and genetic engineering, biological cell fusion techniques and new bioprocesses using living organisms or parts of organisms to produce or modify products, improve plants or animals, develop microorganisms for specific uses, identify targets for small-molecule pharmaceutical development, transform biological systems and useful processes and products or to develop microorganisms for specific uses. The research Equipment and supplies used for biotechnology include but are not limited to microscopes, diagnostic testing materials, glasswares, chemical reagents, computer software and technical books and manuals. "Research and development" includes testing and evaluation for the purposes of approval and compliance with regulatory standards for biotechnological products or materials. "Research and development" shall not be deemed to does not include the ordinary testing or inspecting of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions or research in connection with literary, historical or similar projects.
Sec. D-3. Transfer of funds. The State Controller shall transfer from the Tax Relief Fund for Maine Residents to the General Fund $118,720 in fiscal years 1997-98 to offset the revenue loss associated with the sales tax exemption established in this Part. An amount equal to $74,022 may not lapse but must be carried forward to fiscal year 1998-99 to be used for the same purpose.
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