Sec. 16. 36 MRSA §1752, sub-§15, as amended by PL 1999, c. 521, Pt. A, §5 and affected by §11, is further amended to read:

15. Storage. "Storage" includes any keeping or retention in this State of tangible personal property purchased at retail sale.

Sec. 17. 36 MRSA §1752, sub-§21, as amended by PL 1965, c. 361, is further amended to read:

21. Use. "Use" includes the exercise in this State of any right or power over tangible personal property incident to its ownership when purchased by the user at retail sale, including the derivation of income, whether received in money or in the form of other benefits, by a lessor from the rental of tangible personal property located in this State.

Sec. 18. 36 MRSA §1754-B, sub-§1, ¶¶D and F, as enacted by PL 1995, c. 640, §3, are amended to read:

D. Every consignee, agent or salesperson person that makes retail sales in this State of tangible personal property or taxable services on behalf of a principal that is outside of this State if the principal is not the holder of a valid registration certificate;

F. Every person that manages or operates a hotel, rooming house or tourist or trailer camp in this State or collects or receives rents from a hotel, rooming house or tourist or trailer camp; and

Sec. 19. 36 MRSA §1754-B, sub-§1, ¶G, as amended by PL 1997, c. 504, §8, is further amended to read:

G. Every seller of tangible personal property or taxable services that has a substantial physical presence in this State sufficient to satisfy the requirements of the due process and commerce clauses of the United States Constitution. The following activities do not constitute a substantial physical presence for the purpose of this paragraph:

(1) Solicitation of business in this State through catalogs, flyers, telephone or electronic media when delivery of ordered goods is effected by the United States mail or by an interstate 3rd-party common carrier;