PART I

Sec. I-1. 36 MRSA §1752, sub-§11, ķA, as enacted by PL 1989, c. 871, §5, is amended to read:

A. "Retail sale" includes:

(1) Conditional sales, installment lease sales and any other transfer of tangible personal property when the title is retained as security for the payment of the purchase price and is intended to be transferred later; and

(2) Sale of products for internal human consumption to a person for resale through coin-operated vending machines when sold to a retailer whose gross receipts from the retail sale of tangible personal property derived through sales from vending machines are more than 50% of the retailer's gross receipts. The tax must be paid by the retailer to the State.; and

(3)__The value of any taxable service defined under subsection 17-A to the extent the taxable service is provided in this State and only if the relationship between the provider and the recipient of the taxable service is not an employment relationship with respect to the provision of the service.

Sec. I-2. 36 MRSA §1752, sub-§14, ķA, as enacted by PL 1987, c. 497, §24, is amended to read:

A. "Sale price" includes:

(1) Services which that are a part of a retail sale; and

(2) All receipts, cash, credits and property of any kind or nature and any amount for which credit is allowed by the seller to the purchaser, without any