Sec. V-17. 36 MRSA §1752, sub-§14-D, as enacted by PL 2001, c. 584, §7 and affected by §10, is repealed.

Sec. V-18. 36 MRSA §1752, sub-§17-A, as amended by PL 2003, c. 390, §8, is repealed.

Sec. V-19. 36 MRSA §1752, sub-§17-B is enacted to read:

17-B.__Taxable service.__"Taxable service" means the rental of living quarters in a hotel, rooming house, tourist or trailer camp; the transmission and distribution of electricity; the rental or lease of an automobile; and the sale of prepaid calling service.

Sec. V-20. 36 MRSA §1752, sub-§18-C, as enacted by PL 1999, c. 488, §10, is repealed.

Sec. V-21. 36 MRSA §1752, sub-§18-D, as amended by PL 2001, c. 584, §8 and affected by §10, is repealed.

Sec. V-22. 36 MRSA §1752, sub-§23, as amended by PL 2001, c. 526, §2, is repealed.

Sec. V-23. 36 MRSA §1811, 2nd ¶, as amended by PL 1999, c. 488, §11, is further amended to read:

The tax imposed upon the sale and distribution of gas, water or electricity, or telecommunications services, by any public utility, the rates for which sale and distribution are established by the Public Utilities Commission, must be added to the rates so established. No tax may be imposed upon the sale or use of electrical energy, or water stored for the purpose of generating electricity, when the sale is to or by a wholly owned subsidiary by or to its parent corporation, except for electrical energy or water purchased for resale to or by such wholly owned subsidiary.

Sec. V-24. 36 MRSA §1816, as enacted by PL 2001, c. 584, §9 and affected by §10, is repealed.

Sec. V-25. 36 MRSA c. 358 is enacted to read:

CHAPTER 358

SERVICE PROVIDER TAX