LD 1749
pg. 2
Page 1 of 2 PUBLIC Law Chapter 675 LD 1749 Title Page
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LR 2802
Item 1

 
(6) The amount of any tax imposed by the United States on or
with respect to retail sales, whether imposed upon the
retailer or the consumer, except any manufacturers',
importers', alcohol or tobacco excise tax;

 
(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.


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