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