LD 1749
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LD 1749 Title Page PUBLIC Law Chapter 675 Page 2 of 2
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LR 2802
Item 1

 
CHAPTER 675

 
S.P. 666 - L.D. 1749

 
An Act To Clarify the Taxable Status of Processing Fees

 
Charged in Connection with Cancelled Lodging Reservations

 
Be it enacted by the People of the State of Maine as follows:

 
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:

 
B. "Sale price" does not include:

 
(1) Discounts allowed and taken on sales;

 
(2) Allowances in cash or by credit made upon the return
of merchandise pursuant to warranty;

 
(3) The price of property returned by customers, when the
full price is refunded either in cash or by credit;

 
(4) The price received for labor or services used in
installing or applying or repairing the property sold,
if separately charged or stated;

 
(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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