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| A tax is imposed on the value of all tangible personal property | | and taxable services sold at retail in this State. The rate of tax | | is 7% on the value of liquor sold in licensed establishments as | | defined in Title 28-A, section 2, subsection 15, in accordance with | | Title 28-A, chapter 43; 7% on the value of rental of living | | quarters in any hotel, rooming house or tourist or trailer camp; | | 10% on the value of rental for a period of less than one year of an | automobile; 7% on the value of prepared food; and 5% | | value of all other tangible personal property and taxable services. | | Value is measured by the sale price, except as otherwise provided. |
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| | | Sec. 86. 36 MRSA §1811, last ¶, as repealed and replaced by PL 2003, | | c. 510, Pt. C, §12 and affected by §13, is amended to read: |
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| | | Rental or lease of an automobile for one year or more must be | taxed at the time of the lease or rental transaction at 5% | | the following: the total monthly lease payment multiplied by the | | number of payments in the lease or rental, the amount of equity | | involved in any trade-in and the value of any cash down payment. | | Collection and remittance of the tax is the responsibility of the | | person that negotiates the lease transaction with the lessee. |
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| | | Sec. 87. 36 MRSA §1863, as enacted by PL 1981, c. 503, is repealed. |
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| | | Sec. 88. 36 MRSA §1864, as enacted by PL 2001, c. 439, Pt. II, §1 | | and affected by §2, is repealed. |
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| | | Sec. 89. 36 MRSA §2012, as amended by PL 1967, c. 88, is repealed. |
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| | | Sec. 90. 36 MRSA §2013, as amended by PL 2001, c. 396, §24, is | | repealed. |
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| | | Sec. 91. 36 MRSA §2014, as enacted by PL 1983, c. 560, §§4 and 6, | | is repealed. |
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| | | Sec. 92. 36 MRSA §2551, sub-§§1-A to 1-F, 3-A, 4-A, 5-A, 5-B, 7-A, 12-A, 18-A and 20- | | A are enacted to read: |
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| | | 1-A.__Administrative and support services.__"Administrative | | and support services" includes purchases of office administrative | | services, facilities support services, employment services, | | business support services, travel arrangement and reservation | | services, investigation and security services, services to | | buildings and dwellings, waste management and remediation | | services and all other support services. |
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