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registered retailer at a bazaar, fair, rummage sale, picnic or | similar event | personal property which | of the retailer's business is not a "casual sale" | | 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 is sold by a representative for | the owner's account when that representative is a registered | retailer and the registered retailer shall have the same duties | respecting any such transaction as if the representative had sold | on the representative's own account | | of the owner of that property or the provider of that service. |
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| | | Sec. 13. 36 MRSA §1752, sub-§7-C, as enacted by PL 1987, c. 343, §3, | | is amended to read: |
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| | | 7-C. Nonprofit. "Nonprofit" means | | which has been determined by the United States Internal Revenue | Service to be exempt from taxation under the United States | Internal Revenue Code, |
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| | | Sec. 14. 36 MRSA §1752, sub-§11, ¶A, as amended by PL 2003, c. 588, §3, | | is further amended to read: |
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| | | A. "Retail sale" includes: |
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| | | (1) Conditional sales, installment lease sales and any | | other transfer of tangible personal property when the | | title is retained as security for the payment of the | | purchase price and is intended to be transferred later; | | and |
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| | | (2) Sale of products for internal human consumption to | a person for resale through coin-operated | | machines when sold to a person more than 50% of whose | | gross receipts from the retail sale of tangible | | personal property are derived from sales through | | vending machines. The tax must be paid by the retailer | | to the State. |
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| | | Sec. 15. 36 MRSA §1752, sub-§11, ¶B, as amended by PL 2005, c. 12, Pt. | | TTT, §1 and affected by §4, is further amended to read: |
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| | | B. "Retail sale" does not include: |
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