(3) Holding a meeting of a corporate board of directors or shareholders or holding a company retreat or recreational event in this State;

(4) Maintaining a bank account or banking relationship in this State; or

(5) Using a vendor in this State for printing, drop shipping or telemarketing services.; and

Sec. 20. 36 MRSA §1754-B, sub-§1, ¶H is enacted to read:

H.__Every person that makes retail sales in this State of tangible personal property or taxable services on behalf of the owner of that property or the provider of those services.

Sec. 21. 36 MRSA §1760, sub-§23-C, as affected by PL 2003, c. 614, §9 and amended by c. 688, Pt. B, §12 and affected by §13, is further amended to read:

23-C. Certain vehicles purchased or leased by nonresidents. Sales or leases of the following vehicles to a nonresident if the vehicle is intended to be driven or transported outside the State immediately upon delivery:

A. Motor vehicles, except automobiles rented for a period of less than one year, all-terrain vehicles and snowmobiles as defined in Title 12, section 13001 and automobiles rented for a period of less than one year;

B. Semitrailers;

C. Aircraft; and

D. Truck bodies and trailers manufactured in the State; and

E. Camper trailers, including truck campers.

If the vehicles are registered for use in the State within 12 months of the date of purchase, the person seeking registration is liable for use tax on the basis of the original purchase price.

Notwithstanding section 1752-A, for purposes of this subsection, the term "nonresident" may include an individual, an association, a society, a club, a general partnership, a limited partnership, a domestic or foreign limited liability company, a trust, an