LD 2073
pg. 16
Page 15 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 17 of 63
Download Bill Text
LR 3203
Item 1

 
(5) Bakery items, including bread, rolls, buns,
biscuits, bagels, croissants, pastries, doughnuts,
Danish pastries, cakes, tortes, pies, tarts, muffins,
bars, cookies and tortillas, if sold without eating
utensils provided by the seller.

 
8-E. Prescription. "Prescription" means an order, formula or
recipe issued in any form of oral, written, electronic or other
means of transmission by a duly licensed practitioner authorized
by the laws of the State.

 
8-F. Prewritten computer software. "Prewritten computer
software" means computer software, including prewritten upgrades,
that is not designed and developed by the author or other creator
to the specifications of a specific purchaser. Computer software
created by combining 2 or more prewritten computer software
programs or portions thereof is prewritten computer software.
"Prewritten computer software" includes software designed and
developed by the author or other creator to the specifications of
a specific purchaser when it is sold to a person other than the
specific purchaser. When a person modifies or enhances computer
software of which the person is not the author or creator, the
person is deemed to be the author or creator only of the person's
modifications or enhancements. Prewritten computer software or a
prewritten portion thereof that is modified or enhanced to any
degree, when the modification or enhancement is designed and
developed to the specifications of a specific purchaser, remains
prewritten computer software; except that when a reasonable,
separately stated charge for the modification or enhancement is
shown on an invoice or other statement of the price given to the
purchaser, the modification or enhancement does not constitute
prewritten computer software.

 
9-A. Primarily. "Primarily," when used in relation to
machinery or equipment used in production, means more than 50% of
the time during the period that begins on the date on which the
machinery or equipment is first placed in service by the
purchaser and ends 2 years from that date or at the time that the
machinery or equipment is sold, scrapped, destroyed or otherwise
permanently removed from service by the taxpayer, whichever
occurs first.

 
9-B. Production. "Production" means an operation or
integrated series of operations engaged in as a business or
segment of a business that transforms or converts personal
property by physical, chemical or other means into a different
form, composition or character from that in which it originally
existed. "Production" includes film production.


Page 15 of 63 Top of Page Page 17 of 63