An Act To Require Remote Sellers To Collect and Remit Sales and Use Tax on Sales into Maine and To Provide Retailers a Collection Allowance
Maine Legislature, Session 128, LD 1405
Committee Amendment CA_B_S182 (Senate)
Amends: 36 MRSA §1754-B

COMMITTEE AMENDMENT "(3" to S.P. 483, L.D. 1405, Bill, "An Act To 
Require Remote Sellers To Collect and Remit Sales and Use Tax on Sales into Maine and 
To Provide Retailers a Collection Allowance" 
Amend the bill by striking out all of section 1 and inserting the following: 
'Sec. 1. 36 MRSA §1754-B, sub-§4 is enacted to read: 
4. Collection allowance. A seller that is required to register pursuant to this section 
and that collects and remits sales tax in accordance with the provisions of this Part may 
deduct and retain for each filing period the lesser of $500 and I% of that tax as a 
collection allowance. The collection allowance does not apply to taxes collected by a 
state, county or municipal agency.' 
Amend the bill by inserting after section 2 the following: 
'Sec. 3. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for 2 Senior Revenue Agent positions and related costs to 
review and process sales tax collection allowances. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
2017-18 
1.000 
$180,538 
$14,988 
$195,526 
COMMITTEE AMENDMENT 
2018-19 
1.000 
$185,954 
$14,988 
$200,942 
COMMITTEE AMENDMENT "{3 "to S.P. 483, L.D. 1405 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment changes the amount that may be retained by a seller that collects 
sales tax to the lesser of $500 and 1 % of the tax collected per filing period. 
The 
amendment also adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/25/17 feae 
LD 1405 
LR 1292(03) 
An Act To Require Remote Sellers To Collect and Remit Sales and Use Tax on Sales into Maine and 
To Provide Retailers a Collection Allowance 
Fiscal Note for Bill as Amended by Committee Amendment '~ ( S- I ~ d-) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Correctional and Judicial Impact Statements 
Increases the number of civil suits. 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
$783,526 
$195,526 
($588,000) 
($12,000) 
FY 2018-19 
$1,016,302 
$200,942 
($815,360) 
($16,640) 
Projections 
FY2019-20 
$1,028,537 
$206,521 
($822,016) 
($43,264) 
The collection of additional filing fees may also increase General Fund revenue by minor amounts. 
Fiscal Detail and Notes 
Projections 
FY2020-21 
$1,067,163 
$212,267 
($854,896) 
($44,995) 
The bill includes General Fund appropriations of $195,526 in fiscal year 2017-18 and $200,942 in fiscal year 2018-19 
for 2 Senior Revenue Agent positions and related costs to review and process sales tax collection allowances. The 
establishment of a sales tax collection allowance will reduce General Fund revenues by $588,000 in fiscal year 2017-
and $815,360 in fiscal year 2018-19 and Local Government Fund revenues by $12,000 in fiscal year 2017-18 and 
$16,640 in fiscal year 2018-19. 
General Fund and Local Government Fund revenue would be increased if a person were to voluntarily collect and 
remit sales and use tax under this legislation or if the court were to lift any potential injunction filed against the state. 
LR1292(03) - Fiscal Note - Page 1 of 1