Terms Used In Maine Revised Statutes Title 36 Sec. 2552

• Audio equipment: means equipment used to play audio media and equipment used for recording sound for subsequent noncommercial playback. See Maine Revised Statutes Title 36 Sec. 2551
• Audio media: means prerecorded magnetic tapes used for noncommercial playback of sound on audio equipment. See Maine Revised Statutes Title 36 Sec. 2551
• Customer: means a person who purchases one or more services subject to tax under section 2552, subsection 1. See Maine Revised Statutes Title 36 Sec. 2551
• Furniture: includes :
  (1) Living room furniture, including, but not limited to, sofas, love seats, loungers, recliners, chairs, end tables, coffee tables, curio cabinets, home entertainment centers, book shelves and floor and table lamps;
  (2) Bedroom furniture, including, but not limited to, headboards, footboards, bed frames, mattresses, box springs, dressers, chests of drawers, mirrors, armoires, nightstands, bunk beds, roll-away beds and chests;
  (3) Baby furniture, including, but not limited to, cribs, dressers and changing tables;
  (4) Dining room furniture, including, but not limited to, tables, chairs, dinette sets, hutches and dry sinks;
  (5) Patio and outdoor furniture, including, but not limited to, tables, chairs, umbrellas, porch swings and gliders;
  (6) Office furniture, including, but not limited to, desks, chairs, tables, workstations, movable partitions, shelving, file cabinets, coat racks and couches; and
  (7) Home electronic devices, including home appliances, home computers, televisions, stereos and radios. See Maine Revised Statutes Title 36 Sec. 2551
• Sale price: includes any consideration for services that are a part of a sale. See Maine Revised Statutes Title 36 Sec. 2551
• Service provider: means a person who sells one or more of the services listed in section 2552. See Maine Revised Statutes Title 36 Sec. 2551
• state: includes the District of Columbia. See Maine Revised Statutes Title 36 Sec. 2551
• Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
• Telecommunications equipment: includes all transmission media that are used or capable of being used in the provision of 2-way interactive communications, including, without limitation, copper wire, coaxial cable and optical fiber, except those transmission media designed and primarily used to transmit electricity. See Maine Revised Statutes Title 36 Sec. 2551
• Video equipment: means equipment used to play video media, equipment used for recording images and sound for subsequent noncommercial playback and equipment used for noncommercial interactive utilization of electronic audio and video media. See Maine Revised Statutes Title 36 Sec. 2551
• Video media: means prerecorded magnetic tapes used for noncommercial playback of images and sound on video equipment, and other electronic audio and video media that provide for noncommercial interactive utilization by a person or persons, including digital video discs. See Maine Revised Statutes Title 36 Sec. 2551