In Maine, lessors in the business of renting furniture, audio tapes, and audio equipment are not required to pay sales tax on the purchase of these items for lease.

These items are not taxed when purchased to rent, but are taxable to the lessee. This exemption is effective for rental-purchase agreements entered into on or after October 1, 1999. (L.D. 356, effective 10/1/99) (3/00)