An Act To Apply the Sales Tax on Camper Trailers and Motor Homes Purchased for Rental in the Same Manner as on Automobiles Purchased for Rental
Maine Legislature, Session 125, LD 1809
Committee: Taxation
Sponsors: VOLK, BENNETT, HARMON, KNIGHT, WATERHOUSE, COURTNEY, HASTINGS, SHERMAN, WHITTEMORE
Amends: 36 MRSA §1752

Legislative Document 
No. 1809 
H.P. 1333 
House of Representatives, February 6, 2012 
An Act To Apply the Sales Tax on Camper Trailers and Motor 
Homes Purchased for Rental in the Same Manner as on 
Automobiles Purchased for Rental 
(AFTER DEADLINE) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative VOLK of Scarborough. 
Cosponsored by Representatives: BENNETT of Kennebunk, HARMON of Palermo, KNIGHT 
of Livermore Falls, WATERHOUSE of Bridgton, Senators: COURTNEY of York, 
HASTINGS of Oxford, SHERMAN of Aroostook, WHITTEMORE of Somerset. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §1752, sub-§11, ¶B, as amended by PL 2011, c. 209, §1 and 
affected by §5, is further amended to read: 
B.  "Retail sale" does not include: 
(1)   Any casual sale; 
(2)  Any sale by a personal representative in the settlement of an estate unless the 
sale is made through a retailer or the sale is made in the continuation or operation 
of a business; 
(3)  The sale, to a person engaged in the business of renting automobiles, of 
automobiles, integral parts of automobiles or accessories to automobiles, for 
rental or for use in an automobile rented for a period of less than one year.  For 
the purposes of this subparagraph, "automobile" includes a pickup truck or van 
with a gross vehicle weight of less than 26,000 pounds; 
(4)  The sale, to a person engaged in the business of renting video media and 
video equipment, of video media or video equipment for rental; 
(5)  The sale, to a person engaged in the business of renting or leasing 
automobiles, of automobiles for rental or lease for one year or more; 
(6)  The sale, to a person engaged in the business of providing cable or satellite 
television services, of associated equipment for rental or lease to subscribers in 
conjunction with a sale of extended cable or extended satellite television services; 
(7)  The sale, to a person engaged in the business of renting furniture or audio 
media and audio equipment, of furniture, audio media or audio equipment for 
rental pursuant to a rental-purchase agreement as defined in Title 9-A, section 
11-105; 
(8)  The sale of loaner vehicles to a new vehicle dealer licensed as such pursuant 
to Title 29-A, section 953; 
(9)  The sale of automobile repair parts used in the performance of repair services 
on an automobile pursuant to an extended service contract sold on or after 
September 20, 2007 that entitles the purchaser to specific benefits in the service 
of the automobile for a specific duration; 
(10)  The sale, to a retailer that has been issued a resale certificate pursuant to 
section 1754-B, subsection 2-B or 2-C, of tangible personal property for resale in 
the form of tangible personal property, except resale as a casual sale; 
(11)  The sale, to a retailer that has been issued a resale certificate pursuant to 
section 1754-B, subsection 2-B or 2-C, of a taxable service for resale, except 
resale as a casual sale; 
(12)  The sale, to a retailer that is not required to register under section 1754-B, 
of tangible personal property for resale outside the State in the form of tangible 
personal property, except resale as a casual sale; 
(13)  The sale, to a retailer that is not required to register under section 1754-B, 
of a taxable service for resale outside the State, except resale as a casual sale; or 
(14)  The sale of repair parts used in the performance of repair services on 
telecommunications equipment as defined in section 2551, subsection 19 
pursuant to an extended service contract that entitles the purchaser to specific 
benefits in the service of the telecommunications equipment for a specific 
duration.; or 
(15)  The sale, to a person engaged in the business of renting or leasing camper 
trailers, as defined in section 1481, subsection 1-A, or motor homes, as defined in 
Title 29-A, section 101, subsection 40, of camper trailers or motor homes for 
rental or lease. 
Sec. 2.  36 MRSA §1752, sub-§17-B, as amended by PL 2011, c. 209, §2 and 
affected by §5, 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, as defined in section 
1481, subsection 1-A but without restriction on length, 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 that entitles the purchaser to specific benefits in the service of the automobile 
for a specific duration; and the sale of prepaid calling service. 
SUMMARY 
This bill provides that camper trailers and motor homes are not subject to sales tax 
when purchased by a person engaged in the renting or leasing of those items and subjects 
the rental of those items to sales tax at the rate of 5%.