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Amend the bill by striking out the title and substituting the following:
‘An Act To Exempt from Sales Tax Certain Watercraft Purchased by an Incorporated Nonprofit Transportation Company That Provides Transportation of Emergency Medical Services Patients from an Island to the Mainland’
Amend the bill by striking out all of the 2nd to 4th paragraphs after the title (page 1, lines 3 to 11 in L.D.) and inserting the following:
‘Whereas, the entity providing transportation of emergency medical services patients from Chebeague Island to the mainland needs to purchase upgraded equipment sooner than 90 days following adjournment of the First Regular Session of the 129th Legislature in order to provide adequate emergency medical services to the island; and
Whereas,  current law does not provide a sales tax exemption for incorporated nonprofit entities providing transportation of emergency medical services patients as is provided for incorporated nonprofit ambulance services; and
Whereas, a sales tax exemption is necessary to ensure equal treatment of transportation of emergency medical services patients by incorporated nonprofit entities; and’
Amend the bill in section 1 by striking out all of subsection 26-A (page 1, lines 18 to 26 in L.D.) and inserting the following:
 
‘26-A.  Certain watercraft purchased by incorporated nonprofit transportation companies.    Sales of watercraft to an incorporated nonprofit transportation company that has a written understanding with a municipality that the watercraft will be available at all times to transport an emergency medical services patient from an island to a licensed ambulance service on the mainland.’
 
SUMMARY
This amendment changes the title of the bill and provides that the sales tax exemption applies to sales of watercraft to an incorporated nonprofit transportation company that has a written understanding with a municipality that the watercraft will be available at all times to transport an emergency medical services patient from an island to a licensed ambulance service on the mainland.