31. Construction contracts with exempt organizations. Sales to a construction contractor or its subcontractor of fabrication services that are to be physically incorporated in, and become a permanent part of, real property for sale to any organization or government agency provided exemption under this section, except as otherwise provided.;

Sec. 64. 36 MRSA §2557, sub-§§32 to 35 are enacted to read:

32. Prepaid calling service. Sales of prepaid calling service;

33. Prepaid wireless calling service. Sales of prepaid wireless calling service;

34. International telecommunications service. Sales of international telecommunications service; and

35. Interstate telecommunications service. Sales of interstate telecommunications service.

Sec. 65. 36 MRSA c. 723 is enacted to read:

CHAPTER 723

MEALS AND RENTALS TAX

§4941. Meals and rentals tax

The tax imposed in this chapter may be known and cited as the meals and rentals tax.

§4942.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1. Alcoholic beverages. "Alcoholic beverages" means beverages that are suitable for human consumption and contain .5% or more of alcohol by volume.

2. Automobile. "Automobile" means a self-propelled, 4-wheel motor vehicle designed primarily to carry passengers and not designed to run on tracks.