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Amend the bill in Part B by inserting after section 1 the following:
‘Sec. B-2. 36 MRSA §1811, sub-§1, ¶A, as enacted by PL 2019, c. 401, Pt. B, §16, is amended by repealing and replacing subparagraph (4) to read:
 
A. For sales occurring on or after October 1, 2013 and before January 1, 2016, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
 
(1) Eight percent on the value of prepared food;
 
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43;
 
(3) Eight percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; and
 
(4) Ten percent on the value of rental for a period of less than one year of:
 
(a) An automobile;
 
(b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or
 
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty.
Sec. B-3. 36 MRSA §1811, sub-§1, ¶B, as enacted by PL 2019, c. 401, Pt. B, §16, is amended by repealing and replacing subparagraph (4) to read:
 
B. For sales occurring on or after January 1, 2016 and before May 2, 2018, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
 
(1) Eight percent on the value of prepared food;
 
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43;
 
(3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp; and
 
(4) Ten percent on the value of rental for a period of less than one year of:
 
(a) An automobile;
 
(b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or
 
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty.
Sec. B-4. 36 MRSA §1811, sub-§1, ¶C, as enacted by PL 2019, c. 401, Pt. B, §16, is amended by repealing and replacing subparagraph (4) to read:
 
C. For sales occurring on or after May 2, 2018 and before October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
 
(1) Eight percent on the value of prepared food;
 
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43;
 
(3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp;
 
(4) Ten percent on the value of rental for a period of less than one year of:
 
(a) An automobile;
 
(b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or
 
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty; and
 
(5) Ten percent on the value of adult use marijuana and adult use marijuana products beginning on the first day of the calendar month in which adult use marijuana and adult use marijuana products may be sold in the State by a marijuana establishment licensed to conduct retail sales pursuant to Title 28-B, chapter 1.
Sec. B-5. 36 MRSA §1811, sub-§1, ¶D, as enacted by PL 2019, c. 401, Pt. B, §16, is amended by repealing and replacing subparagraph (4) to read:
 
D. For sales occurring on or after October 1, 2019, the rate of tax is 5.5% on the value of all tangible personal property and taxable services, except the rate of tax is:
 
(1) Eight percent on the value of prepared food;
 
(2) Eight percent on the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43 and liquor sold for on-premises consumption by a licensed brewery, small brewery, winery, small winery, distillery or small distillery pursuant to Title 28-A, section 1355-A, subsection 2, paragraph F;
 
(3) Nine percent on the value of rental of living quarters in any hotel, rooming house or tourist or trailer camp;
 
(4) Ten percent on the value of rental for a period of less than one year of:
 
(a) An automobile;
 
(b) A pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged in the business of renting automobiles; or
 
(c) A loaner vehicle that is provided other than to a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's warranty; and
’
 
(5) Ten percent on the value of adult use marijuana, adult use marijuana products and, if sold by a person to an individual who is not a qualifying patient, marijuana and marijuana products beginning on the first day of the calendar month in which adult use marijuana and adult use marijuana products may be sold in the State by a marijuana establishment licensed to conduct retail sales pursuant to Title 28-B, chapter 1.
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment clarifies the existing law that provides that the 10% sales tax rate applies to 3 categories of motor vehicles rented for less than one year: automobiles; pickup trucks or vans weighing less than 26,000 pounds that are rented from a person primarily engaged in the business of renting automobiles; and certain loaner vehicles.