LD 1546
pg. 6
Page 5 of 22 PUBLIC Law Chapter 218 Page 7 of 22
Download Chapter Text
LR 533
Item 1

 
(2) 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;

 
(3) The sale, to a person engaged in the business of
renting automobiles, of automobiles, integral parts of
automobiles or accessories to automobiles, for rental
or for use in an automobile rented on a short-term
basis;

 
(4) The sale, to a person engaged in the business of
renting audio or video media and audio or video
equipment, of audio or video media or audio or video
equipment for rental;

 
(5) The sale, to a person engaged in the business of
renting or leasing automobiles, of automobiles for
rental or lease for one year or more;

 
(6) The sale, to a person engaged in the business of
providing cable or satellite television services, of
associated equipment for rental or lease to subscribers
in conjunction with a sale of extended cable or
extended satellite television services; or

 
(7) The sale, to a person engaged in the business of
renting furniture, or audio media and audio equipment,
of furniture, audio media or audio equipment for rental
pursuant to a rental-purchase agreement as defined in
Title 9-A, section 11-105.

 
Sec. 16. 36 MRSA §1752, sub-§15, as amended by PL 1999, c. 521, Pt. A,
§5 and affected by §11, is further amended to read:

 
15. Storage. "Storage" includes any keeping or retention in
this State of tangible personal property purchased at retail
sale.

 
Sec. 17. 36 MRSA §1752, sub-§21, as amended by PL 1965, c. 361, is
further amended to read:

 
21. Use. "Use" includes the exercise in this State of any
right or power over tangible personal property incident to its
ownership when purchased by the user at retail sale, including
the derivation of income, whether received in money or in the
form of other benefits, by a lessor from the rental of tangible
personal property located in this State.

 
Sec. 18. 36 MRSA §1754-B, sub-§1, ¶D, as enacted by PL 1995, c. 640,
§3, is amended to read:


Page 5 of 22 Top of Page Page 7 of 22
Related Pages
  Search Bill Text Legislative Information
Bill Directory Search
Bill
Status
Session Information
119th Legislature Bills Maine Legislature

Office of Legislative Information
100 State House Station
Augusta, ME 04333
voice: (207) 287-1692
fax: (207) 287-1580
tty: (207) 287-6826
Word Viewer for Windows Disclaimer