| (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; |
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| (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; |
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| (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; |
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| (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; |
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| (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 |
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| (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. |
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| | 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: |
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| | 15. Storage. "Storage" includes any keeping or retention in | this State of tangible personal property purchased at retail | sale. |
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| | Sec. 17. 36 MRSA §1752, sub-§21, as amended by PL 1965, c. 361, is | further amended to read: |
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| | 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. |
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| | Sec. 18. 36 MRSA §1754-B, sub-§1, ¶D, as enacted by PL 1995, c. 640, | §3, is amended to read: |
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