Sec. H-39. 36 MRSA §1760, sub-§67, as enacted by PL 1989, c. 501, Pt. P, §30 and c. 533, §8 and repealed and replaced by c. 871, §13, is repealed.

Sec. H-40. 36 MRSA §1760, sub-§69, as enacted by PL 1989, c. 533, §8, is repealed.

Sec. H-41. 36 MRSA §1760, sub-§70, as enacted by PL 1989, c. 533, §8 and amended by c. 871, §14, is repealed.

Sec. H-42. 36 MRSA §1760, sub-§72, as amended by PL 1999, c. 708, §30, is repealed.

Sec. H-43. 36 MRSA §1760, sub-§77, as enacted by PL 1993, c. 532, §1, is repealed.

Sec. H-44. 36 MRSA §1760, sub-§84, as enacted by PL 2001, c. 95, §6, is repealed.

Sec. H-45. 36 MRSA §1760, sub-§85, as reallocated by RR 2001, c. 1, §45, is repealed.

Sec. H-46. 36 MRSA §2557, sub-§3, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, is repealed.

Sec. H-47. 36 MRSA §2557, sub-§§8 to 29, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are repealed.

Sec. H-48. Effective date. This Part takes effect January 1, 2006.

PART I

Sec. I-1. 36 MRSA §1811, first ¶, as amended by PL 2001, c. 439, Pt. TTTT, §2 and affected by §3, is further amended to read:

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% 10% 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% 10% on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; 10% 20% on the value of rental for a period of less than one year of an automobile; 7% 8% on the value of prepared food; and 5% 4% on the value of all other tangible