LD 2073
pg. 50
Page 49 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 51 of 63
Download Bill Text
LR 3203
Item 1

 
3. Casual sale or rental. "Casual sale" or "casual rental"
means an isolated sale or rental that is not in the ordinary
course of repeated and successive transactions of like character
by the person making the sale or rental.

 
4. Eating establishment. "Eating establishment" means an
establishment more than 75% of whose gross receipts from sales of
food and drink are attributable to sales of meals prepared by
that establishment. "Eating establishment" includes, but is not
limited to, a cafe, lunch counter, private or social club,
cocktail lounge, hotel, catering business, tavern, diner, snack
bar, dining room, mobile eating place, doughnut shop, bagel shop,
sandwich shop, pizza parlor, dairy bar or other place or
establishment where meals are served, whether or not the serving
of meals is the primary function or activity of the
establishment.

 
5. Grocery staples. "Grocery staples" means food and drink
products that are not ordinarily sold for immediate consumption.__
"Grocery staples" does not include food and drink sold in a
heated state or alcoholic beverages.

 
6. Living quarters. "Living quarters" means sleeping rooms,
sleeping or housekeeping accommodations and tent or trailer
space.

 
7. Meal. "Meal" means food and drink products, other than
grocery staples, sold or served by an eating establishment.

 
8. Nonprofit. "Nonprofit" means an organization that has been
determined by the United States Internal Revenue Service to be
exempt from taxation under Section 501(c) of the Code.

 
9. Operator. "Operator" means any person who:

 
A. Operates an eating establishment;

 
B. Makes rentals of living quarters or receives rents from
rentals of living quarters; or

 
C. Makes rentals, other than casual rentals, of automobiles
for a period of less than one year.

 
"Operator" does not include a person who makes rentals of living
quarters or receives rents from rentals of living quarters rented
for a total of fewer than 15 days in the calendar year, but does
include a person who owns and offers for rental more than one
property in the State during the calendar year.

 
10. Rural community health center. "Rural community health
center" means a person that delivers, or provides facilities for
the delivery of, comprehensive primary health care in a place or


Page 49 of 63 Top of Page Page 51 of 63