(1) Any casual sale;

(2) Any sale by a personal representative in the settlement of an estate, unless the sale is made through a retailer, or unless the sale is made in the continuation or operation of a business;

(3) The sale, to a person engaged in the business of renting automobiles, of automobiles, integral parts of automobiles or accessories to automobiles, for rental or for use in an automobile rented on a short-term basis;

(4) The sale, to a person engaged in the business of renting audio or video tapes media and audio or video equipment, of audio or video tapes media or audio or video equipment for rental;

(5) The sale, to a person engaged in the business of renting or leasing automobiles, of automobiles for rental or lease for one year or more;

(6) The sale, to a person engaged in the business of providing cable television services, of cable converter boxes and remote-control units for rental or lease; or

(7) The sale, to a person engaged in the business of renting furniture, of furniture for rental.

Sec. 10. 36 MRSA §1752, sub-§17-A, ¶K, as amended by PL 2001, c. 396, §22, is further amended to read:

K. Rental of furniture, audio tapes media and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section 11-105.

Sec. 11. 36 MRSA §1754-A, as enacted by PL 1991, c. 780, Pt. CCC, §2, is amended to read:

§1754-A. Registration of owners of space temporarily

rented as retail space

A person who rents or leases property and has space to more than 4 persons renting or leasing space at one location for less than a 12-month period for the purpose of retail sales shall register with the State Tax Assessor. The form for application for registration and the registration certificates must be prescribed and furnished free of charge by the State Tax Assessor