LD1211 modifies sales and use tax laws to redefine "automobile" and "lease or rental.

LD1211 amends the sales and use tax laws to redefine "automobile" to include pickup trucks or vans with a gross vehicle weight rating of 10,000 pounds or less, provided they are not used primarily for transporting goods or freight. Additionally, it changes the definition of "lease or rental" to exclude leases or rentals of tangible personal property used only at the primary business location of the lessor. These changes affect how certain vehicles and property rentals are taxed under Maine's sales and use tax laws.

LD1211 modifies sales and use tax laws to redefine "automobile" and "lease or rental.

LD1211 amends the sales and use tax laws to redefine "automobile" to include pickup trucks or vans with a gross vehicle weight rating of 10,000 pounds or less, provided they are not used primarily for transporting goods or freight. Additionally, it changes the definition of "lease or rental" to exclude leases or rentals of tangible personal property used only at the primary business location of the lessor. These changes affect how certain vehicles and property rentals are taxed under Maine's sales and use tax laws.