Section 125-318-2 - Qualifying and Non-qualifying UseA. Generally.Property is placed in use as an instrumentality of interstate or foreign commerce (1) by its carrying of, or providing the motive power for the carrying of, a bona fide payload in interstate or foreign commerce; or (2) by being dispatched to a specific location at which it will be loaded with, or will be used as the motive power for the carrying of, a bona fide payload in interstate or foreign commerce.B.Leased property; equipment interchange agreements.Personal property is not used as an instrumentality of interstate or foreign commerce by a person who leases that property to another person who in turn uses that property as an instrumentality of interstate of foreign commerce. However, when a trailer, semitrailer, or tow dolly (as those terms are defined in 29-A M.R.S§ 101) is used by an authorized motor carrier in interstate or foreign commerce pursuant to, and is specifically described in, a written interchange agreement pursuant to 49 Code of Federal Regulations, Section 376.31, or successor regulation, between that carrier and the purchaser of the property, it is treated for purposes of the sales tax exemption as being used by the purchaser in interstate or foreign commerce. Use of property other than a trailer, semitrailer, or tow dolly pursuant to such an agreement does not qualify for such treatment.C.Cargo originating and terminating in Maine; certain buses.Personal property is not used as an instrumentality of interstate or foreign commerce for the purposes of the sales tax exemption when it is carrying, providing the motive power for carrying, or being dispatched to carry only cargo that both originates and terminates within the State of Maine. However, the statute also provides an exemption for certain buses. Specifically, when the personal property in question is a bus with a capacity of at least 47 passengers that is engaged in transporting within the State a bona fide payload of travelers on an interstate or foreign cruise that originates outside the State and terminates outside the State and the transportation is provided pursuant to a contract between the interstate or foreign cruise provider and the person providing the transportation, the bus is considered to be used in interstate or foreign commerce for the purpose of the sales tax exemption.18-125 C.M.R. ch. 318, § 2