An Act To Equalize the Premiums Imposed on the Sale of Motor Vehicle Oil
Sec. 1. 10 MRSA §1020, sub-§1, ¶A-1, as enacted by PL 2007, c. 618, §2, is repealed.
Sec. 2. 10 MRSA §1020, sub-§1, ¶A-2, as enacted by PL 2007, c. 618, §3, is amended to read:
Sec. 3. 10 MRSA §1020, sub-§1, ¶C-1, as enacted by PL 2007, c. 618, §5, is amended to read:
Sec. 4. 10 MRSA §1020, sub-§1, ¶H, as enacted by PL 2007, c. 618, §9, is repealed.
Sec. 5. 10 MRSA §1020, sub-§6-A, as amended by PL 2009, c. 213, Pt. KKK, §2, is further amended to read:
Sec. 6. 36 MRSA §112, sub-§8, ¶D, as amended by PL 2009, c. 496, §2, is further amended to read:
Sec. 7. 36 MRSA §1752, sub-§14, ¶B, as amended by PL 2009, c. 625, §4 and affected by §§16 and 18 and c. 652, Pt. C, §8, is further amended to read:
(1) Discounts allowed and taken on sales;
(2) Allowances in cash or by credit made upon the return of merchandise pursuant to warranty;
(3) The price of property returned by customers, when the full price is refunded either in cash or by credit;
(4) The price received for labor or services used in installing or applying or repairing the property sold, if separately charged or stated;
(5) Any amount charged or collected, in lieu of a gratuity or tip, as a specifically stated service charge, when that amount is to be disbursed by a hotel, restaurant or other eating establishment to its employees as wages;
(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 if 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;
(10) The lead-acid battery deposit imposed by Title 38, section 1604, subsection 2-B;
(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;
(12) The premium imposed on bulk gasoline engine and diesel engine motor vehicle oil and prepackaged motor vehicle oil by Title 10, section 1020, subsection 6-A; or
(13) Any amount charged for the disposal of used tires.
Sec. 8. Effective date. This Act takes effect October 1, 2011.
summary
Under current law, motor vehicle oil, when sold in containers of more than 5 gallons, is subject to a premium of $1.10 per gallon. Prepackaged motor oil and diesel engine motor oil are subject to a premium of 35¢ per gallon.
This bill equalizes the premiums for all motor vehicle oils at 35¢ per gallon, effective October 1, 2011.