An Act To Require Review of Certain Changes to Sales Tax Policy Application or Practice prior to Implementation
Maine Legislature, Session 125, LD 0590
Committee: Taxation
Sponsors: CHASE, SHERMAN, BENNETT, FLEMINGS, HARMON, KNIGHT, PLUMMER, WINSOR, KATZ
Amends: 36 MRSA §112

Legislative Document 
No. 590 
H.P. 448 
House of Representatives, February 15, 2011 
An Act To Require Review of Certain Changes to Sales Tax Policy 
Application or Practice prior to Implementation 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative CHASE of Wells. 
Cosponsored by Senator SHERMAN of Aroostook and 
Representatives: BENNETT of Kennebunk, FLEMINGS of Bar Harbor, HARMON of 
Palermo, KNIGHT of Livermore Falls, PLUMMER of Windham, WINSOR of Norway, 
Senator: KATZ of Kennebec. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §112, sub-§1, as repealed and replaced by PL 1999, c. 127, Pt. 
A, §47, is amended to read: 
1.  General powers and duties.  The assessor shall administer and enforce the tax 
laws enacted under this Title and under Title 29-A, and may adopt rules and require such 
information to be reported as necessary.  The assessor may investigate, enforce and 
prosecute activities defined as crimes in this Title and in Title 17-A, sections 358, 751 
and 903.  The assessor shall provide, at the time of issuance, to one or more entities that 
publish a monthly state tax service all rules, bulletins, taxpayer notices or alerts, notices 
of rulemaking, any other taxpayer information issued by the assessor, and all substantive 
amendments or modifications of the same, for publication by that entity or entities.  When 
a significant change has occurred in bureau policy application or practice or in the 
interpretation by the bureau of any law, rule or instruction bulletin that will result in 
additional assessment, interest or penalty to any business or entity, the assessor shall, 
within 60 days of the change, provide to the same publishing entity or entities written 
notice, suitable for publication, of the change. 
If a change in policy application, practice or interpretation of the sales and use tax law 
will result in additional revenue, prior to implementing the change the assessor shall 
submit a report to the joint standing committee of the Legislature having jurisdiction over 
taxation matters regarding the change, the rationale for the change and the effect of the 
change on revenue.  In response to that report, the joint standing committee of the 
Legislature having jurisdiction over taxation matters may report out legislation reversing 
or modifying the change in policy application, practice or interpretation. 
The bureau may not issue any additional assessments against a business based on the 
change until the joint standing committee of the Legislature having jurisdiction over 
taxation matters reviews the change resulting in the additional assessment, interest or 
penalty. 
SUMMARY 
This bill requires the State Tax Assessor to report to the joint standing committee of 
the Legislature having jurisdiction over taxation matters prior to implementing any 
change in policy application or practice of the Department of Administrative and 
Financial Services, Bureau of Revenue Services regarding the sales and use tax if that 
change will result in additional revenue.  The joint standing committee of the Legislature 
having jurisdiction over taxation matters is authorized to report out legislation reversing 
or modifying the change.