| A tax is imposed on the value of all tangible personal |
property and taxable services sold at retail in this State. The |
rate of tax is 7% on the value of liquor sold in licensed |
establishments as defined in Title 28-A, section 2, subsection |
15, in accordance with Title 28-A, chapter 43; 7% on the value of |
rental of living quarters in any hotel, rooming house, tourist or |
trailer camp; 10% on the value of rental for a period of less |
than one year of an automobile; 7% on the value of prepared food |
sold in establishments that are licensed for on-premises |
consumption of liquor pursuant to Title 28-A, chapter 43, except |
that for a person who does not consume liquor the tax is 5.5% of |
the value of prepared food; and 6% on the value of all other |
tangible personal property and taxable services. Value is |
measured by the sale price, except as otherwise provided. |