LD 1546
pg. 5
Page 4 of 26 An Act Concerning Technical Changes to the Tax Laws Page 6 of 26
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LR 533
Item 1

 
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 person more than 50% of whose
gross receipts from the retail sale of tangible
personal property are derived from sales through
vending machines. The tax must be paid by the retailer
to the State.

 
Sec. 15. 36 MRSA §1752, sub-§11, ¶B, as amended by PL 2003, c. 390, §7,
is further amended to read:

 
B. "Retail sale" does not include:

 
(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 media and audio or video
equipment, of audio or video 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, or audio media and audio equipment


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