(9) The sale, in the form of tangible personal property, to a retailer that has been issued a resale certificate pursuant to section 1754-B, subsection 2-B or 2-C, of a taxable service for resale;

(10) The sale, in the form of tangible personal property to a retailer that is not required to register by section 1754-B, of tangible personal property for resale outside the State, except resale as a casual sale; or

(11) The sale, to a retailer that is not required to register by section 1754-B, of a taxable service for resale outside the State, except resale as a casual sale.

Sec. 12. 36 MRSA §1752, sub-§17-B, as enacted by PL 2003, c. 673, Pt. V, §19 and affected by §29, is amended to read:

17-B. Taxable service. "Taxable service" means the rental of living quarters in a hotel, rooming house, or tourist or trailer camp; the transmission and distribution of electricity; the distribution of natural gas; the rental or lease of an automobile; and the sale of prepaid calling service.

Sec. 13. 36 MRSA §1754-B, sub-§§2-B and 2-C, as enacted by PL 2003, c. 673, Pt. AAA, §2, are amended to read:

2-B. Provisional resale certificates; new accounts. The assessor shall issue a provisional resale certificate to each applicant for initial registration that states on its application that it expects to make annual gross sales of $10,000 or more. A provisional resale certificate issued between January 1st and September 30th is effective for the duration of the calendar year in which it is issued. A until the end of the next calendar year in which the status of retailers registered under this section is reviewed pursuant to subsection 2-C, except that a provisional resale certificate issued between October 1st and December 31st immediately preceding the commencement of a 3-year period pursuant to subsection 2-C is effective until the end of the next that succeeding calendar year 3-year period. Each certificate must contain the name and address of the retailer, the expiration date of the certificate and the certificate number. If a vendor has a true copy of a retailer's resale certificate on file, that retailer need not present the certificate for each subsequent transaction with that vendor during the calendar year period for which it is valid.