94.__Recycling assistance fees.__The fees imposed by section 4832, subsection 1.

95.__Lead-acid battery deposits.__The lead-acid battery deposit imposed by Title 38, section 1604, subsection 2, paragraph B.

96.__Certain associated equipment.__The sale, to a person engaged in the business of providing cable or satellite television services, of associated equipment for rental or lease to subscribers in conjunction with a sale of extended cable or extended satellite television services.

Sec. 34. 36 MRSA §1764, as amended by PL 2005, c. 218, §25, is further amended to read:

§1764. Tax against certain casual sales

The tax imposed by chapters 211 to 225 this Part must be levied upon all casual rentals of living quarters in a hotel, rooming house or tourist or trailer camp and upon all casual sales involving the sale of camper trailers, truck campers, motor vehicles, special mobile equipment except farm tractors and lumber harvesting vehicles or loaders, livestock trailers, watercraft or aircraft except those, unless the property is sold for resale at retail sale or to a corporation, partnership, limited liability company or limited liability partnership when the seller is the owner of a majority of the common stock of the corporation or of the ownership interests in the partnership, limited liability company or limited liability partnership. This section does not apply to the rental of living quarters rented for a total of fewer than 15 days in the calendar year, except that a person who owns and offers for rental more than one property in the State during the calendar year is liable for collecting sales tax with respect to the rental of each unit regardless of the number of days for which it is rented. For purposes of this section, "special mobile equipment" does not include farm tractors and lumber harvesting vehicles or loaders.

Sec. 35. 36 MRSA §1766 is enacted to read:

§1766.__Relief from certain liability

A person registered under the provisions of section 1754-B or section 1756, or a certified service provider acting as the agent of such a person, is relieved from additional liability