| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §1752, sub-§11, ¶B, as repealed and replaced by PL | 1995, c. 281, §12 and affected by §42, is amended to read: |
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| | B. "Retail sale" does not include: |
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| (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 tapes and audio or video | equipment, of audio or video tapes or audio or video | equipment for rental; or |
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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.; or |
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| (6)__The sale, to a person engaged in the business of | renting furniture, of furniture for rental. |
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| | Sec. 2. 36 MRSA §1752, sub-§17-A, ¶G, as amended by PL 1993, c. 701, | §4, is further amended to read: |
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| G. Rental of audio and video tapes and audio and video | equipment; and |
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| | Sec. 3. 36 MRSA §1752, sub-§17-A, ¶H, as amended by PL 1995, c. 281, | §14 and affected by §42, is further amended to read: |
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| H. Rental or lease of an automobile.; and |
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| | Sec. 4. 36 MRSA §1752, sub-§17-A, ¶I is enacted to read: |
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