7. It expands the provision for abatement of property taxes for widows and children of deceased veterans to include widowers of deceased veterans. This makes the abatement provision consistent with changes enacted in 2004 that broadened the veterans' exemption to include property of widowers of deceased veterans.

8. It adds a specific requirement that a person who sells tangible personal property or taxable services in Maine on behalf of the owner must register as a seller and collect and remit Maine sales tax on those sales. This requirement is consistent with the long-standing interpretation of the statutes by the agency.

9. It clarifies that provisions relating to certain sales of products for internal human consumption through vending machines are applicable regardless of the form of payment accepted by the vending machines.

10. It clarifies that the sales tax exclusion for sales of furniture, audio media and audio equipment for rental is limited to those circumstances where the subsequent rental is subject to the service provider tax.

11. It clarifies that the storage and use subject to the use tax includes storage and use of property purchased at casual sales, if the sale of that property would be subject to tax.

12. It repeals a sales tax exemption that is not currently being administered because the Office of the Attorney General has advised the Bureau of Revenue Services that it violates the commerce clause of the United States Constitution. The section also clarifies an ambiguous cross-reference.

13. It clarifies that a corporation or limited liability company cannot be a nonresident for purposes of the immediate removal exemptions in the sales and use tax law if it is organized in Maine or has its principal place of business in Maine. This is consistent with the long-standing interpretation of the exemption statutes by the agency.

14. It updates the sales and use tax exemption for snowmobiles and ATVs owned by nonresidents for consistency with