(7) The cost of transportation from the retailer's place of business or other point from which shipment is made directly to the purchaser, provided that those charges are separately stated and the transportation occurs by means of common carrier, contract carrier or the United States mail;

(8) The fee imposed by Title 10, section 1169, subsection 11;

(9) The fee imposed by section 4832, subsection 1; or

(10) The lead-acid battery deposit imposed by Title 38, section 1604, subsection 2-B.; or

(11)__Any amount charged or collected by a person engaged in the rental of living quarters as a forfeited room deposit or cancellation fee if the prospective occupant of the living quarters cancels the reservation on or before the scheduled date of arrival.

Sec. 2. Retroactivity; application. This Act applies to amounts charged or collected as forfeited deposits or cancellation fees on or after January 1, 2001 except that a person who has paid sales tax on forfeited deposits or cancellation fees on or after January 1, 2001 but prior to the effective date of this Act is not entitled to a refund of the sales tax paid as a result of the operation of this Act. A person who has collected sales tax on forfeited deposits or cancellation fees on or after January 1, 2001 shall remit the tax as required by the Maine Revised Statutes, Title 36, chapter 219.