SP0266, LD 728, item 2, ‘An Act To Amend the Laws Dealing with the Taxing of the Purchase of Extended Service Contracts and Extended Service Contract Claims for Trucks’

Amend the bill by striking out the title and substituting the following:

‘An Act To Amend the Laws Dealing with the Taxing of the Purchase of Extended Service Contracts and Extended Service Contract Claims for Trucks’

Amend the bill by inserting after section 1 the following:

‘Sec. 2. 36 MRSA §1752, sub-§17-B, as amended by PL 2011, c. 684, §2 and affected by §3, is further amended to read:

17-B. Taxable service. "Taxable service" means the rental of living quarters in a hotel, rooming house or tourist or trailer camp; the transmission and distribution of electricity; the rental or lease of an automobile, a camper trailer, or a motor home, as defined in Title 29-A, section 101, subsection 40; the rental or lease of a pickup truck or van with a gross vehicle weight of less than 26,000 pounds from a person primarily engaged in the business of renting automobiles; the sale of an extended service contract on an automobile or truck that entitles the purchaser to specific benefits in the service of the automobile or truck for a specific duration; and the sale of prepaid calling service.’

Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.

SUMMARY

This amendment provides that the sale of an extended service contract on a truck, as defined in the bill, is a taxable service.

FISCAL NOTE REQUIRED

(See attached)

SP0266 LD 728	Session - 126th Maine Legislature C "A", Filing Number S-53, Sponsored by		LR 1414 Item 2
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