An Act To Increase the Collection of Sales and Use Tax
Maine Legislature, Session 125, LD 0469
Committee Amendment CA_A_H122 (House)

COMMITTEE AMENDMENT "A " to H.P. 362, L.D. 469, Bill, "An Act To 
Increase the Collection of Sales and Use Tax" 
Amend the bill in section 1 in § 1766 in subsection 2 by striking out all of the last 
underlined sentence (page 1, lines 12 to 14 in L.D.) 
Amend the bill in section 1 in § 1766 by striking out all of subsections 3 and 4 (page 
1, lines 15 to 33 in L.D.) and inserting the following: 
'3. Manner of notification. The notice required under subsection 2 must be made in 
the following manner. 
A. If the purchase is made through a website of the retailer, the notice must be easily 
identifiable by the purchaser either on the page displayed as a summary of the costs 
of the transaction or through a link from that page. 
B. If the retailer provides catalogs, any order form or instructions included in the 
catalog must contain the notice. 
C. If the purchase is made through any means other than under paragraph A or B, the 
notice must be sent in .an easily identifiable written communication included with the 
shipment or in any confirmation of shipment. 
4. Contents of notice. A notice provided under this section must clearly state that 
sales or use tax may be due on the purchase under the law of this State and that the 
retailer does not collect sales or use tax for the State. The notice must also provide 
information regarding how to contact the bureau for further information or to pay the tax. 
The assessor may adopt routine technical rules as defined under Title 5, chapter 375, 
subchapter 2-A to provide further specifications or required language for the notice.' 
SUMMARY 
This amendment clarifies the contents of the notice of sales and use tax liability that 
must be provided to buyers at the time of sale when a retailer is not required to collect 
sales tax in the State. It removes the civil violation and fine associated with failure to 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A 
"to H.P. 362, L.D. 469 
provide the notice and removes requirements that the retailer provide an annual 
notification to the purchaser and to the Department of Administrative and Financial 
Services, Bureau of Revenue Services. 
FISCAL NOTE REQUIRED 
(See attached) 
-COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
Approved: 04115111 frac 
LD469 
LR 136(02) 
An Act To Increase the Collection of Sales and Use Tax 
Fiscal Note for Bill as Amended by Committee Amendment "A" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Current biennium revenue increase - General Fund 
Current biennium revenue increase - Other Special Revenue Funds 
Requiring out-of-state retailers to notify purchasers in the state of the obligation to pay sales and use tax may increase 
tax collections credited to the General Fund and the Local Government Fund. The amount will depend on the number 
of Maine purchasers who are persuaded to pay additional taxes based on receiving notification from out-of-state 
retailers. Given the high uncertainty on the compliance rate of those receiving notification, no estimate is made of the 
additional revenue. 
LR0136(02) - Fiscal Note - Page 1 of 1