An Act To Amend the Laws Dealing with the Taxing of Extended Warranty Claims for Trucks
Maine Legislature, Session 126, LD 0728
Committee: Taxation
Sponsors: THOMAS, DUNPHY, LANGLEY, MAZUREK, SHERMAN, THIBODEAU, WHITTEMORE, AYOTTE
Amends: 36 MRSA §1752

Legislative Document 
No. 728 
S.P. 266 
In Senate, February 28, 2013 
An Act To Amend the Laws Dealing with the Taxing of Extended 
Warranty Claims for Trucks 
Reference to the Committee on Taxation suggested and ordered printed. 
DAREK M. GRANT 
Secretary of the Senate 
Presented by Senator THOMAS of Somerset. 
Cosponsored by Representative DUNPHY of Embden and 
Senators: LANGLEY of Hancock, MAZUREK of Knox, SHERMAN of Aroostook, 
THIBODEAU of Waldo, WHITTEMORE of Somerset, Representative: AYOTTE of Caswell. 
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. 655, Pt. PP, 
§2 and affected by §4 and amended by c. 684, §1 and affected by §3, is repealed and the 
following enacted in its place: 
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;  
(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; 
(15)  The sale of positive airway pressure equipment and supplies for rental for 
personal use to a person engaged in the business of renting positive airway 
pressure equipment; 
(16)  The sale, to a person engaged in the business of renting or leasing motor 
homes, as defined in Title 29-A, section 101, subsection 40, or camper trailers, of 
motor homes or camper trailers for rental; or 
(17)  The sale of truck repair parts used in the performance of repair services on a 
truck pursuant to an extended service contract that entitles the purchaser to 
specific benefits in the service of the truck for a specific duration. 
Sec. 2.  36 MRSA §1752, sub-§20-B is enacted to read: 
20-B.  Truck.  "Truck" means a self-propelled motor vehicle with at least 4 wheels 
designed and used primarily to carry property, not designed to run on tracks and having a 
gross vehicle weight rating greater than 10,000 pounds.  A truck may be used to tow 
trailers or semitrailers. 
SUMMARY 
This bill exempts from sales tax parts used in the repair of a truck pursuant to an 
extended service contract. Current law provides this exemption for the parts used in the 
repair of an automobile pursuant to an extended service contract.