Maine legislation has reinstated the nonprofit requirement for a snowmobile club to qualify for the sales and use tax exemption for purchases of snowmobile trail grooming equipment used directly and exclusively for the grooming of snowmobile trails. When originally introduced, the bill removed the nonprofit requirement. However, as amended and enacted, to be eligible for the exemption, snowmobile clubs must be incorporated under the Maine Nonprofit Corporation Act (L.D. 1637 (H.P. 1165), Laws 2010, effective 90 days from adjournment of the Second Regular Session).