LD 2073
pg. 7
Page 6 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 8 of 63
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LR 3203
Item 1

 
and amended by c. 218, §§11 to 17 and c. 332, §13, is further
amended to read:

 
§1752. Definitions

 
The following words, terms and phrases when used in chapters
211 to 225 have the meaning ascribed to them in this section,
except where the context clearly indicates a different meaning:.

 
1. Advertisement. "Advertisement" means any public
announcement of whatever kind or character and includes any
notice or announcement in any radio or television broadcast,
newspaper, magazine, catalog, circular, handbill, sign, placard
or any billboard.

 
1-A. Aircraft. "Aircraft" means any powered contrivance
designed for navigation in the air except a rocket or missile.

 
1-B. Automobile. "Automobile," for purposes of section 1760,
subsection 17-B 89, means a self-propelled, 4-wheel motor vehicle
designed primarily to carry passengers and not designed to run on
tracks.

 
1-C. Business. "Business" includes any activity engaged in by
any person or caused to be engaged in by him with the object of
gain, benefit or advantage, either direct or indirect.

 
1-D. Casual sale. "Casual sale" means an isolated transaction
in which tangible personal property or a taxable service is sold
other than in the ordinary course of repeated and successive
transactions of like character by the person making the sale.
"Casual sale" includes transactions at a bazaar, fair, rummage
sale, picnic or similar event by a civic, religious or fraternal
organization that is not a registered retailer. The sale by a
registered retailer of tangible personal property that that
retailer has used in the course of the retailer's business is not
a casual sale if that property is of like character to that sold
by the retailer in the ordinary course of repeated and successive
transactions. "Casual sale" does not include any transaction in
which a retailer sells tangible personal property or a taxable
service on behalf of the owner of that property or the provider
of that service. "Casual sale" includes 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.

 
1-E. Custom computer software program. "Custom computer
software program" means any computer software that is written or
prepared exclusively for a particular customer. "Custom computer
software program" does not include a "canned" or prewritten


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