LD 2073
pg. 8
Page 7 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 9 of 63
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LR 3203
Item 1

 
program that is held or exists for a general or repeated sale,
lease or license, even if the program was initially developed on a
custom basis or for in-house use. An existing prewritten program
that has been modified to meet a particular customer's needs is a
"custom computer software program" to the extent of the
modification, and to the extent that the amount charged for the
modification is separately stated.

 
1-F. Clean fuel. "Clean fuel" means all products or energy
sources used to propel motor vehicles, as defined in Title 29-A,
section 101, other than conventional gasoline, diesel or
reformulated gasoline, that, when compared to conventional
gasoline, diesel or reformulated gasoline, results result in
lower emissions of oxides of nitrogen, volatile organic
compounds, carbon monoxide or particulates or any combination of
these. "Clean fuel" includes, but is not limited to, compressed
natural gas; liquefied natural gas; liquefied petroleum gas;
hydrogen; hythane, which is a combination of compressed natural
gas and hydrogen; dynamic flywheels; solar energy; alcohol fuels
containing not less than 85% alcohol by volume; and electricity.

 
1-G. Clean fuel vehicle. "Clean fuel vehicle" means a
vehicle that may be propelled by a clean fuel or a fuel-cell
electric vehicle that uses any fuel.

 
1-H. Agreement. "Agreement" means the Streamlined Sales and
Use Tax Agreement entered into by the State Tax Assessor on
behalf of this State pursuant to section 7124.

 
1-I. Alcoholic beverages. "Alcoholic beverages" means
beverages that are suitable for human consumption and contain .5%
or more of alcohol by volume.

 
1-J. Bundled transaction. "Bundled transaction" means the
retail sale of 2 or more distinct and identifiable products for
one nonitemized price.__"Bundled transaction" does not include:

 
A. Sales of real property and services to real property;

 
B. A sale in which the sale price varies or is negotiable
based on the selection by the purchaser of the products
included in the transaction;

 
C. A sale of tangible personal property and a service in
which the tangible personal property is essential to the use
of the service and is provided exclusively in connection
with the service, and the service is the true object of the
transaction;


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