§4950. Continuous residence; refund and credit

Rental of living quarters to any person who resides continuously for 28 days or more at any one establishment is not subject to the tax imposed by this chapter if the person does not maintain a primary residence at some other location or the person is residing away from that person's primary residence in connection with employment or education. Any tax paid pursuant to this chapter by such a person to the operator of the establishment during the initial 28-day period must be refunded to the person by the operator. If the tax has been reported and paid to the State Tax Assessor by the operator, it may be taken as a credit by the operator on the return filed by the operator under this chapter covering the month in which the refund was made to the person.

§4951. Exempt sales and rentals

The following sales and rentals are not subject to the tax imposed by this chapter:

1. Exemptions by constitutional provisions. Any sale or rental that this State is prohibited from taxing under the United States Constitution or laws of the United States or under the Constitution of Maine;

2. Casual sale or rental. Casual sales of meals and casual rentals of automobiles for a period of less than one year;

3. Schools. Sales of meals served by schools, school districts, student organizations and parent-teacher associations to the students or teachers of a school, and rental charged for living or sleeping quarters or housekeeping accommodations to any student necessitated by attendance at a school;

4. Certain institutions. Sales of meals served to patients of hospitals licensed by the State for the care of human beings and other institutions licensed by the State for the