allocations

(2) All receipts, cash, credits and property of any kind or nature and any amount
for which credit is allowed by the seller to the purchaser, without any deduction
on account of the cost of the property sold, the cost of the materials used, labor or
service cost, interest paid, losses or any other expenses.; and
(3) All consideration received for the rental of living quarters located in this State,
including any service charge or other charge or amount required to be paid as a
condition for occupancy, valued in money, whether received in money or
otherwise and whether received by the owner, occupant, manager or operator of
the living quarters, by a person that operates a transient rental platform or by
another person on behalf of any of the above.
Sec. E-20. 36 MRSA §1754-B, sub-§1, F-1 is enacted to read:
F-1. Every person that operates a transient rental platform and reserves, offers, furnishes,
arranges for, or collects or receives consideration for, the rental of living quarters in this
State;
Sec. E-21. Application. This Part applies to sales occurring on or after October 1, 2017.
Sec. E-22. 36 MRSA §2552, sub-§1 as amended by PL 2015, c. 300, Pt A, §32, is
further amended to read:
1. Rate. Effective January 1, 2016, a tax at the rate of 6% is imposed on the value of the
following services sold in this State:
A. Cable and satellite television or radio services;
B. Fabrication services;
C. Rental of video media and video equipment;
D. Rental of furniture, audio media and audio equipment pursuant to a rental-purchase
agreement as defined in Title 9-A, section 11-105;
E. Telecommunications services;
F. The installation, maintenance or repair of telecommunications equipment;
G. Private nonmedical institution services;
H. Community support services for persons with mental health diagnoses;
I. Community support services for persons with intellectual disabilities or autism;
J. Home support services;
L. Ancillary services; and
M. Group residential services for persons with brain injuries.;
N. The sale of access to streaming video or audio content, whether single use or by
subscription, to an end user that does not have the right of permanent use granted by the
45 of 230