Beginning September 20, 2007, the sale of extended service contracts on automobiles is a taxable sale. Parts associated with the fulfillment of repairs under the contract will not be taxable to the servicer or the customer as the parts are seen as being included in the original price of the extended warranty. Prior to this date, optional extended warranties were not taxable, but parts used when fulfilling the obligations of the contracts were taxable. (Sales and Use Tax Instructional Bulletin No 1, Maine Revenue Services, December 4, 2007)