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| | | An Act To Clarify the Taxable Status of Processing Fees |
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| | | Charged in Connection with Cancelled Lodging Reservations |
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| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1752, sub-§14, ¶B, as amended by PL 2003, c. 673, Pt. | | V, §16 and affected by §29, is further amended to read: |
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| | | B. "Sale price" does not include: |
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| | | (1) Discounts allowed and taken on sales; |
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| | | (2) Allowances in cash or by credit made upon the return | | of merchandise pursuant to warranty; |
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| | | (3) The price of property returned by customers, when the | | full price is refunded either in cash or by credit; |
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| | | (4) The price received for labor or services used in | | installing or applying or repairing the property sold, | | if separately charged or stated; |
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| | | (5) Any amount charged or collected, in lieu of a gratuity | | or tip, as a specifically stated service charge, when | | that amount is to be disbursed by a hotel, motel, | | restaurant or other eating establishment to its | | employees as wages; |
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