(7) The cost of transportation from the retailer's place of business or other point from which shipment is made directly to the purchaser, provided that those charges are separately stated and the transportation occurs by means of common carrier, contract carrier or the United States mail;

(8) The fee imposed by Title 10, section 1169, subsection 11;

(9) The fee imposed by section 4832, subsection 1; or

(10) The lead-acid battery deposit imposed by Title 38, section 1604, subsection 2-B.; or

(11)__With respect to any fee for a taxable service, any portion of that fee representing direct reimbursement charged to the recipient of the taxable service for commodities or services previously paid by the person providing the service, as long as any tax on those commodities or services, if any tax applies, has been previously paid.

Sec. D-6. 36 MRSA §1752, sub-§17-A, ¶J, as enacted by PL 1999, c. 790, Pt. A, §46, is amended to read:

J. Prepaid calling arrangements; and

Sec. D-7. 36 MRSA §1752, sub-§17-A, ¶K, as amended by PL 2001, c. 396, §22, is further amended to read:

K. Rental of furniture, audio tapes and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section 11-105.;

Sec. D-8. 36 MRSA §1752, sub-§17-A, ¶¶L to O are enacted to read:

L.__Amusement and recreational services.__For the__ purposes of this paragraph, "amusement and recreational services" includes all services provided in this State to the general public or through private clubs that involve exchanging a right of access to any amusement, recreational, exhibitive, cultural or athletic activity for any user fee, price of admission, gate fee or equivalent form of remuneration;