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including mineral bottled and carbonated waters and ice; dietary  |  substitutes; candy and confections; and prepared food. |  
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 |   |  | 3-F. Food and food ingredients. "Food and food ingredients"  |  | means substances, whether in liquid, concentrated, solid, frozen,  |  | dried or dehydrated form, that are sold for ingestion or chewing  |  | by humans and are consumed for their taste or nutritional value.  |  | "Food and food ingredients" does not include dietary supplements,  |  | alcoholic beverages or tobacco. |  
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 |   |  | 4.  Hotel. "Hotel" means every building or other structure  |  kept, used, maintained, advertised as or held out to the public  |  to be a place where living quarters are supplied for pay to  |  transient or permanent guests and tenants. |  
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 |   |  | 4-A.__Governing board.__"Governing board" means the governing  |  | board of the agreement. |  
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 |   |  | 5.  In this State or in the State. "In this State" or "in the  |  | State" means within the exterior limits of the State of Maine and  |  | includes all territory within these limits owned by or ceded to  |  | the United States of America. |  
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 |   |  | 5-A.  Internal human consumption. "Products for internal human  |  consumption" mean means edible products sold for human nutrition  |  or refreshment and containers or instruments utensils provided  |  | simultaneously for the consumption of these products. It does not  |  include spirituous, malt or vinous liquors, medicines, tonics,  |  vitamins, alcoholic beverages, drugs, chewing gum, dietary  |  supplements or cigarettes tobacco. |  
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 |   |  | 5-B.  Liquor.   "Liquor" has the same meaning as in Title 28- |  A, section 2, subsection 16. |  
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 |   |  | 5-C. Lease or rental. "Lease" or "rental" includes sublease or  |  | subrental and means any transfer of possession or control of  |  | tangible personal property for a fixed or indeterminate term for  |  | consideration. A lease or rental may include future options to  |  | purchase or extend. |  
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 |   | | A. "Lease" or "rental" includes agreements covering motor  |  | vehicles and trailers in which the amount of consideration  |  | may be increased or decreased by reference to the amount  |  | realized upon sale or disposition of the property, as  |  | defined in Section 7701(h)(1) of the Code. |  
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 |   | | B. "Lease" or "rental" does not include: |  
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 |   | | (1) Any transfer of possession or control of property under a  |  | security agreement or deferred payment plan  |  
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