An Act To Clarify Responsibility for the Collection of Rental Taxes
Maine Legislature, Session 123, LD 1479
Committee: Taxation
Sponsors: GILES

Legislative Document 
No. 1479 
H.P.1041 
House of Representatives, March 19,2007 
An Act To Clarify Responsibility for the Collection of Rental Taxes 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative GILES of Belfast. 
Printed on recycled paper 
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MILLICENT M. MacFARLAND 
Clerk 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRS A §1754-B, sub-§1, W, as amended by PL 2005, c. 218, §19, is 
repealed and the following enacted in its place: 
F. Notwithstanding any paragraph to the contrary, every owner of a hotel, rooming 
house or tourist camp or trailer camp in this State that is operated in the regular 
course of business or on a casual basis and at which rents are collected or received 
and every owner of living quarters that are rented for at least 15 days in the calendar 
year; 
Sec. 2. 36 MRSA § 1764, as amended by PL 2005, c. 218, §25, is further amended 
to read: 
§1764. Tax against certain casual sales 
The tax imposed by chapters 211 to 225 must be levied upon all casual rentals of 
living quarters in a hotel, rooming house or tourist camp or trailer camp and upon all 
casual sales involving the sale of camper trailers, truck campers, motor vehicles, special 
mobile equipment except fann tractors and lumber harvesting vehicles or loaders, 
livestock trailers, watercraft or aircraft except those sold for resale at retail sale or to a 
corporation, partnership, limited liability company or limited liability partnership when 
the seller is the owner of a majority of the common stock of the corporation or of the 
ownership interests in the partnership, limited liability company or limited liability 
partnership. This section does not apply to the rental of living quarters rented for a total 
of fewer than 15 days in the calendar year, except that a person who owns and offers for 
rental more than one property in the State during the calendar year is liable for collecting 
sales tax with respect to the rental of each unit regardless ofthe number of days for which 
it is rented. Beginning July I, 2005, notwithstanding any law to the contrary, only the 
owner of a hotel, rooming house, tourist camp or trailer camp or living quarters subject to 
taxation pursuant to this section is liable for the collection and remittance of the tax 
imposed pursuant to this section. 
Sec. 3. Retroactivity. That section of this Act that amends the Maine Revised 
Statutes, Title 36, section 1764 applies retroactively to July 1,2005. 
SUMMARY 
I 
This bill specifies that the owner of a hotel, rooming house or tourist camp or trailer 
camp in this State that is operated in the regular course of business or on a casual basis 
and at which rents are collected or received and the owner of living quarters that are 
rented for at least 15 days annually are required to register as a seller with the State Tax 
Assessor and collect and remit sales tax on those rents. This bill also specifies that the 
owner of such rental property is responsible for the collection and remittance of the sales 
tax imposed on that rental property, retroactive to July 1, 2005, the effective date of the 
public law that required the tax to be imposed on casual rentals.