LD 1437
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LD 1437 Title Page An Act To Broaden the Sales Tax Base and Lower the Sales and Use Tax and Servic... Page 2 of 11
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LR 156
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §1752, sub-§14, ¶B, as amended by PL 2003, c. 673, Pt.
V, §16 and affected by §29, is further amended to read:

 
B. "Sale price" does not include:

 
(1) Discounts allowed and taken on sales;

 
(2) Allowances in cash or by credit made upon the return
of merchandise pursuant to warranty;

 
(3) The price of property returned by customers, when the
full price is refunded either in cash or by credit;

 
(4) The price received for labor or services used in
installing or applying or repairing the property sold,
if separately charged or stated;

 
(5) Any amount charged or collected, in lieu of a gratuity
or tip, as a specifically stated service charge, when
that amount is to be disbursed by a hotel, motel,
restaurant or other eating establishment to its
employees as wages;

 
(6) The amount of any tax imposed by the United States on
or with respect to retail sales, whether imposed upon
the retailer or the consumer, except any
manufacturers', importers', alcohol or tobacco excise
tax;

 
(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.

 
Sec. 2. 36 MRSA §1760, sub-§2, as amended by PL 1997, c. 729, Pt. A,
§1, is repealed.


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