Sec. 39. 36 MRSA §1812, sub-§2, as amended by PL 1991, c. 846, §24, is further amended to read:

2. Several items. When several purchases are made together and at the same time, the tax must may be computed on each item individually or on the total amount of the several items, except that purchases taxed at different rates must be separately totaled as the retailer may elect.

Sec. 40. 36 MRSA §1812, sub-§4 is enacted to read:

4.__Application.__The application of any tax rate change under section 1811 that is applicable to services provided over a period starting before and ending after the statutory effective date of that change is as follows:

A.__For a rate increase, the new rate applies to billing periods that start on or after the statutory effective date; and

B.__For a rate decrease, the new rate applies to bills rendered on or after the statutory effective date.

Sec. 41. 36 MRSA §1814, sub-§4 is enacted to read:

4.__Recovery by purchaser.__A cause of action against a retailer for over-collected sales or use taxes does not accrue until a purchaser has provided written notice to the retailer and the retailer has had 60 days to respond.__The notice to the retailer must contain the information necessary to determine the validity of the request.__In connection with a purchaser's request to a retailer for return of over-collected sales or use taxes, a retailer is presumed to have a reasonable business practice if, in the collection of sales or use taxes, the retailer uses either a provider or a system, including a proprietary system, that is certified by the governing board or the State, and has remitted to the State all taxes collected less any deductions or credits otherwise provided by law.__The customer refund procedures in this subsection provide the first course of remedy available to purchasers seeking a return from the retailer of over-collected sales or use taxes.

Sec. 42. 36 MRSA §1817 is enacted to read:

§1817.__Sourcing rules