Sec. 1. 10 MRSA §1672, sub-§2-A is enacted to read:

2-A. Cost.__"Cost" for a particular grade of motor fuel means the sum of the rack price for that grade of motor fuel, the expense of transportation from the motor fuel storage facility to the retail outlet, taxes and overhead expense, all as calculated on a per gallon basis.

Sec. 2. 10 MRSA §1672, sub-§§4-A and 4-B are enacted to read:

4-A.__Overhead expense.__"Overhead expense" means 6% of the sum of the rack price and transportation expense.

4-B. Rack price.__"Rack price" for retail outlets located in York, Cumberland, Oxford, Androscoggin, Kennebec, Sagadahoc and Lincoln counties means the average industry reported price per gallon for a particular grade of motor fuel posted on the previous day by wholesalers for sales at motor fuel storage facilities located in Cumberland County.__"Rack price" for retail outlets located in Penobscot, Piscataquis, Somerset, Franklin, Knox, Waldo, Hancock, Washington and Aroostook counties means the average industry reported price per gallon for a particular grade of motor fuel posted on the previous day by wholesalers for sales at motor fuel storage facilities located in Penobscot County.__ "Rack price" is as otherwise specified by the Attorney General pursuant to section 1682.__"Rack price" includes all state and federal taxes and fees.

Sec. 3. 10 MRSA §1672, sub-§§7-A, 7-B and 7-C are enacted to read:

7-A.__Sale of motor fuel at retail.__"Sale of motor fuel at retail" means the sale of motor fuel in quantities not to exceed 200 gallons to any consumer or end user in any one sale.

7-B. Taxes.__"Taxes" means all federal and state excise and sales taxes imposed on the possession, sale or use of motor fuels.

7-C. Transportation expense.__"Transportation expense" means the lower of:

A.__The actual cost per gallon for freight charges for the transportation of motor fuel from the motor fuel storage facility to the retail outlet incurred for the most recent delivery of motor fuel to the retail outlet; and