allocations

Sec. E-13. 36 MRSA §1752, sub-§17-B, as amended by PL 2013, c. 156, §2, is repealed
and the following enacted in its place:
17-B. Taxable service. “Taxable service” means the sale of:
A. The rental of living quarters in a hotel, rooming house or tourist or trailer camp;
B. The transmission and distribution of electricity;
C. Prepaid calling service;
D. Recreation and amusement services;
E. Installation, repair and maintenance services;
F. Personal services;
G. Household services; and
H. Personal property services.
Sec. E-14. 36 MRSA §1760, sub-§34, as amended by PL 2005, c. 218, §23, is repealed.
Sec. E-15. 36 MRSA §1760, sub-§101 is enacted to read:
101. Business purchases of certain taxable services. Sales of personal property
services and sales of installation, repair and maintenance services to a business for use directly
by that business.
read:
Sec. E-16. 36 MRSA §1813, as amended by PL 1991, c. 546, §24, is further amended to
Any retailer who knowingly charges or collects as the sales tax due on the sale price of
any tangible personal property or taxable service an amount in excess of that provided by section
1812 commits a Class E crime.
Sec. E-17. Application. This Part applies to sales occurring on or after January 1, 2018.
Sec. E-18. 36 MRSA §1752, sub-§20-C, is enacted to read:
20-C. Transient rental platform. “Transient rental platform” means an electronic or
other system, including an internet-based system, that allows the owner or occupant of living
quarters in this State to offer the living quarters for rental and that provides a mechanism by
which a person may arrange for the rental of the living quarters in exchange for payment either
to the owner or occupant, the operator of the system, or another person on behalf of either of
them.
Sec. E-19. 36 MRSA §1752, sub-§14, A, as amended by PL 2007, c. 627, §43, is
further amended to read:
A. “Sale price” includes:
(1) Any consideration for services that are a part of a retail sale; and
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