LD 2073
pg. 12
Page 11 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 13 of 63
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LR 3203
Item 1

 
including mineral bottled and carbonated waters and ice; dietary
substitutes; candy and confections; and prepared food.

 
3-F. Food and food ingredients. "Food and food ingredients"
means substances, whether in liquid, concentrated, solid, frozen,
dried or dehydrated form, that are sold for ingestion or chewing
by humans and are consumed for their taste or nutritional value.
"Food and food ingredients" does not include dietary supplements,
alcoholic beverages or tobacco.

 
4. Hotel. "Hotel" means every building or other structure
kept, used, maintained, advertised as or held out to the public
to be a place where living quarters are supplied for pay to
transient or permanent guests and tenants.

 
4-A.__Governing board.__"Governing board" means the governing
board of the agreement.

 
5. In this State or in the State. "In this State" or "in the
State" means within the exterior limits of the State of Maine and
includes all territory within these limits owned by or ceded to
the United States of America.

 
5-A. Internal human consumption. "Products for internal human
consumption" mean means edible products sold for human nutrition
or refreshment and containers or instruments utensils provided
simultaneously for the consumption of these products. It does not
include spirituous, malt or vinous liquors, medicines, tonics,
vitamins, alcoholic beverages, drugs, chewing gum, dietary
supplements or cigarettes tobacco.

 
5-B. Liquor. "Liquor" has the same meaning as in Title 28-
A, section 2, subsection 16.

 
5-C. Lease or rental. "Lease" or "rental" includes sublease or
subrental and means any transfer of possession or control of
tangible personal property for a fixed or indeterminate term for
consideration. A lease or rental may include future options to
purchase or extend.

 
A. "Lease" or "rental" includes agreements covering motor
vehicles and trailers in which the amount of consideration
may be increased or decreased by reference to the amount
realized upon sale or disposition of the property, as
defined in Section 7701(h)(1) of the Code.

 
B. "Lease" or "rental" does not include:

 
(1) Any transfer of possession or control of property under a
security agreement or deferred payment plan


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