‘Sec. 1. 12 MRSA §13003, sub-§2, ¶A, as affected by PL 2003, c. 614, §9 and amended by c. 695, Pt. B, §9 and affected by Pt. C, §1, is further amended to read:
A. The person registering the snowmobile or ATV is not a resident of this State . Nonresidents are exempt from sales or use tax on snowmobiles under Title 36, section 1760, subsection 25-B and on ATVs under Title 36, section 1760, subsection 25-A;
Sec. 2. 36 MRSA §1760, sub-§23-C, ¶A, as amended by PL 2005, c. 618, §2, is further amended to read:
A. Motor vehicles, except:
(1) Automobiles rented for a period of less than one year; and
(2) All-terrain vehicles and snowmobiles as defined in Title 12, section 13001;
Sec. 3. 36 MRSA §1760, sub-§25-A, as amended by PL 2007, c. 438, §40, is repealed.
Sec. 4. 36 MRSA §1760, sub-§25-B, as amended by PL 2007, c. 438, §41, is repealed.
Sec. 5. Effective date. This Act takes effect October 1, 2013.’