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Sales Tax Instructional Bulletin No. 51 - Maine Revenue Services Sales, Fuel & Special Tax Division Page 6

ATTACHMENT #1

Excepts taken from 36 M.R.S.A.

36 §1752. Definitions

The following words, terms and phrases when used in chapters 211 to 225 have the meaning

ascribed to them in this section, except where the context clearly indicates a different meaning:

7-C. Products used in animal agriculture. Sales of breeding stock, semen, embryos,

feed, hormones, antibiotics, medicine, pesticides and litter for use in animal agricultural

production. Animal agricultural production includes the raising and keeping of equines.

11. Retail sale. "Retail sale" means any sale of tangible personal property in the ordinary

course of business for any purpose other than for resale, except resale as a casual sale, in the

form of tangible personal property. "Retail sale" also means any sale of a taxable service in the

ordinary course of business for any purpose other than for resale, except resale as a casual sale.

14. Sale price. "Sale price" means the total amount of a retail sale valued in money, whether

received in money or otherwise.

A. "Sale price" includes:

(1) Services which are a part of a retail sale; and

17. Tangible personal property. "Tangible personal property" means personal property that

may be seen, weighed, measured, felt, touched or in any other manner perceived by the senses,

but does not include rights and credits, insurance policies, bills of exchange, stocks and bonds

and similar evidences of indebtedness or ownership. "Tangible personal property" includes

electricity. "Tangible personal property" includes any computer software that is not a custom

computer software program.

36 §1760. Exemptions

No tax on sales, storage or use shall be collected upon or in connection with:

35. Seeing eye dogs. Sales of tangible personal property and taxable services essential for the

care and maintenance of seeing eye dogs used to aid any blind person.

33. Diabetic supplies. All equipment and supplies, whether medical or otherwise, used in the

diagnosis or treatment of diabetes;

60. Sales to incorporated nonprofit animal shelters. Sales to incorporated nonprofit animal

shelters of tangible personal property used in the operation and maintenance of those shelters or

in the maintenance and care of any animal, including wildlife, housed in those shelters.

Sales Tax Instructional Bulletin No. 51 - Maine Revenue Services Sales, Fuel & Special Tax Division Page 6