allocations

Sec. E-27. Application. This Part applies to sales occurring on or after January 1, 2018.
This Part does the following:
PART E
SUMMARY
1) Sections 1 – 4 increase the sales tax rate on lodging from 9% to 10% effective
October 1, .2017.
2) Sections 5 – 17 expand the sales tax to consumer services and provide equity among
sales through vending machines.
3) Sections 18 - 21 expand the provision for sellers required to register to collect and
report sales taxes to include online real property rental platforms.
4) Sections 22 - 23 modernize the service provider tax law to preserve the tax base on
rentals of video and audio works to keep up with changes in technology and expand
the service provider tax to certain recreation services.
5) Sections 24 - 27 amend the sales tax exemptions for various non-profit entities to
exclude from exemption purchases of prepared food, the rental of living quarters, and
the rental of motor vehicles. It also aligns the treatment of monasteries, convents, and
animal shelters with that of other nonprofits.
PART F
read:
Sec. F-1. 36 MRSA, §4101, as enacted by PL 2011, c. 380, Pt. M, §9, is amended to
This chapter applies to the estates of persons who die after December 31, 2012 and before
January 1, 2018.
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