(5) Using a vendor in this State for printing, drop shipping or telemarketing services.

Sec. O-3. 36 MRSA §1764, as amended by PL 1999, c. 518, §1, is further amended to read:

§1764. Tax against certain casual rentals and sales

The tax imposed by chapters 211 to 225 must be levied upon all casual rentals of living quarters and upon all casual sales involving the sale of camper trailers, truck campers, motor vehicles, special mobile equipment except farm tractors and lumber harvesting vehicles or loaders, livestock trailers, watercraft or aircraft except those sold for resale at retail sale or to a corporation, partnership, limited liability company or limited liability partnership when the seller is the owner of a majority of the common stock of the corporation or of the ownership interests in the partnership, limited liability company or limited liability partnership.

Sec. O-4. Application. Those sections of this Part that amend the Maine Revised Statutes, Title 36, section 1752, subsection 12; section 1754-B, subsection 1; and section 1764 apply to casual rentals of living quarters occurring on or after January 1, 2006.

PART P

Sec. P-1. 36 MRSA §111, sub-§1-A, as amended by PL 2003, c. 705, §1 and affected by §14, is further amended to read:

1-A. Code. "Code" means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2003 2004.

Sec. P-2. 36 MRSA §5122, sub-§1, śN, as amended by PL 2003, c. 588, §14, is further amended to read:

N. With respect to property placed in service during the taxable year, an amount equal to the net increase in depreciation or expensing attributable to:

(1) For taxable years beginning on or after January 1, 2002 but prior to January 1, 2006, a 30% bonus depreciation deduction claimed by the taxpayer pursuant to Section 101 of the federal Job Creation and Worker