Sec. I-2. 36 MRSA §1811, 3rd ¶, as repealed and replaced by PL 2003, c. 510, Pt. C, §12 and affected by §13, is amended to read:

Rental or lease of an automobile for one year or more must be taxed at the time of the lease or rental transaction at 5% 4% of the following: the total monthly lease payment multiplied by the number of payments in the lease or rental, the amount of equity involved in any trade-in and the value of any cash down payment. Collection and remittance of the tax is the responsibility of the person that negotiates the lease transaction with the lessee.

Sec. I-3. 36 MRSA §2551, sub-§2, as amended by PL 2005, c. 12, Pt. TTT, §2 and affected by §4, is further amended to read:

2. Cable and satellite television services. "Extended cable Cable and satellite television services" means all cable and satellite television service that is in addition to the minimum service that can be purchased from a cable or satellite television supplier, including the use of associated equipment for which a charge is made. It does not include installation of the associated equipment for which a separate charge is levied.

Sec. I-4. 36 MRSA §2552, sub-§1, as amended by PL 2005, c. 12, Pt. VV, §§2 and 3 and Pt. TTT, §3 and affected by §4, is further amended to read:

1. Rate. A tax at the rate of 5% 4% is imposed on the value of the following services sold in this State:

A. Extended cable Cable and satellite television services;

B. Fabrication services;

C. Rental of video media and video equipment;

D. Rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section 11-105;

E. Telecommunications services;

F. The installation, maintenance or repair of telecommunications equipment;

G. Private nonmedical institution services; and