reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 1811-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1811-B. Credit for tax paid on purchases for resale

 §1811-B. Credit for tax paid on purchases for resale A retailer registered under section 1754‑B or 1756 may claim a credit for sales tax imposed by this Part if the retailer has paid the sales tax on tangible personal property purchased for resale at retail sale. The credit may be claimed only on the return that corresponds to the period in which the tax was paid. The credit may not be claimed if the item has been withdrawn from inventory by the retailer for the retailer's own use prior to its sale. If the retailer purchases an item for resale at retail sale and pays tax to its vendor and if the retailer's sales and use tax liability for the tax period in question is less than the credit being claimed, the retailer is entitled either to carry the credit forward or to receive a refund of the tax paid.   [PL 2019, c. 401, Pt. B, §17 (AMD).]SECTION HISTORY PL 2003, c. 673, §AAA3 (NEW). PL 2005, c. 332, §14 (AMD). PL 2005, c. 332, §30 (AFF). PL 2019, c. 401, Pt. B, §17 (AMD).
36 ME Rev Stat § 1812 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1812. Adding tax to sale price

 §1812. Adding tax to sale price 1.  Computation.   [PL 2017, c. 211, Pt. B, §3 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).] 1-A.  Computation.  Every retailer shall add the sales tax imposed by section 1811 to the sale price on all sales of tangible personal property and taxable services that are subject to tax under this Part. The tax when so added is a debt of the purchaser to the retailer until it is paid and is recoverable at law by the retailer from the purchaser in the same manner as the sale price. When the sale price involves a fraction of a dollar, the tax computation must be carried to the 3rd decimal place, then rounded down to the next whole cent whenever the 3rd decimal place is one, 2, 3 or 4 and rounded up to the next whole cent whenever the 3rd decimal place is 5, 6, 7, 8 or 9.   [PL 2017, c. 211, Pt. B, §4 (NEW); PL 2017, c. 211, Pt. B, §9 (AFF).] 2.  Several items.  When several purchases are made together and at the same time, the tax may be computed on each item individually or on the total amount of the several items, as the retailer may elect, except that purchases taxed at different rates must be separately totaled.   [PL 2017, c. 211, Pt. B, §5 (AMD); PL 2017, c. 211, Pt. B, §9 (AFF).] 3.  Breakage.   [PL 2017, c. 211, Pt. B, §6 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).] SECTION HISTORY P&SL 1967, c. 191, §D2 (AMD). PL 1967, c. 544, §93 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §3 (AMD). PL 1985, c. 783, §6 (RPR). PL 1987, c. 402, §A181 (RPR). PL 1989, c. 588, §§B3,B4 (AMD). PL 1989, c. 871, §17 (AMD). PL 1991, c. 528, §§XX3-5 (AMD). PL 1991, c. 528, §§XX7,8,RRR (AFF). PL 1991, c. 591, §§XX3-5 (AMD). PL 1991, c. 591, §§XX7,8 (AFF). PL 1991, c. 846, §24 (AMD). PL 1993, c. 410, §LLL2 (AMD). PL 1993, c. 410, §LLL5 (AFF). PL 1995, c. 281, §20 (AMD). PL 1999, c. 401, §X4 (AMD). PL 1999, c. 414, §§24,25 (AMD). PL 1999, c. 790, §A48 (AMD). PL 2013, c. 368, Pt. M, §3 (AMD). PL 2015, c. 267, Pt. OOOO, §6 (AMD). PL 2015, c. 267, Pt. OOOO, §7 (AFF). PL 2015, c. 300, Pt. A, §26 (AMD). PL 2017, c. 211, Pt. B, §§3-6 (AMD). PL 2017, c. 211, Pt. B, §9 (AFF).
36 ME Rev Stat § 1813 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1813. Illegal collection of sales tax prohibited

 §1813. Illegal collection of sales tax prohibited Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime.   [PL 1991, c. 546, §24 (AMD).]SECTION HISTORY PL 1977, c. 696, §276 (AMD). PL 1991, c. 546, §24 (AMD).
36 ME Rev Stat § 1814 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1814. Excessive and erroneous collections

 §1814. Excessive and erroneous collections 1.  Tax liability.  Whenever the tax collected by a retailer for any period exceeds that provided by law, whether the excess is attributable to the collection of tax on exempt or nontaxable transactions or erroneous computation, the total amount collected, excluding only that portion of the excess that has been returned or credited to the person or persons from whom it was collected, constitutes a tax liability of the retailer that must be reported and paid at the time and in the manner provided by sections 1951-A and 1952.   [PL 2003, c. 390, §11 (AMD).] 2.  Tax liability subject to assessment, collection and enforcement.  The tax liability specified in subsection 1 is subject to assessment, collection and enforcement by the assessor in the manner provided in chapters 7 and 211 to 225.   [PL 2017, c. 170, Pt. C, §7 (AMD).] 3.  Refund.  Any such amount which has been paid by or collected from a retailer shall be refunded by the State Tax Assessor to the retailer in accordance with section 2011 only upon submission of proof to the satisfaction of the State Tax Assessor that the amount has been returned or credited to the person or persons from whom it was originally collected. In such cases, interest shall be paid by the State Tax Assessor only upon proof that interest was included in the repayment by the retailer to that person or persons.   [PL 1987, c. 772, §23 (AMD).] SECTION HISTORY PL 1977, c. 316, §1 (NEW). PL 1979, c. 378, §9 (AMD). PL 1987, c. 772, §23 (AMD). PL 2003, c. 390, §11 (AMD). PL 2017, c. 170, Pt. C, §7 (AMD).
36 ME Rev Stat § 1815 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1815. Tax from sales occurring on Passamaquoddy reservation

 §1815. Tax from sales occurring on Passamaquoddy reservation 1.  Passamaquoddy Sales Tax Fund.  The Passamaquoddy Sales Tax Fund, referred to in this section as the "fund," is established as a dedicated account to be administered by the Treasurer of State for the purpose of returning sales tax revenue to the Passamaquoddy Tribe pursuant to subsections 2 and 3.   [PL 1999, c. 477, §1 (NEW).] 2.  Monthly transfer.  By the 20th day of each month, the assessor shall notify the State Controller and the Treasurer of State of the amount of revenue attributable to the tax collected under this Part in the previous month on sales occurring on the Passamaquoddy reservation at either Pleasant Point or Indian Township reduced by the transfer to the Local Government Fund required by Title 30‑A, section 5681. When notified by the assessor, the State Controller shall transfer that amount to the Passamaquoddy Sales Tax Fund.   [PL 1999, c. 477, §1 (NEW).] 3.  Monthly payment.  By the end of each month, the Treasurer of State shall make payments to the Passamaquoddy Tribe from the Passamaquoddy Sales Tax Fund equal to the amounts transferred into the fund.   [PL 1999, c. 477, §1 (NEW).] SECTION HISTORY PL 1999, c. 477, §1 (NEW).
36 ME Rev Stat § 1816 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1816. Special rules for mobile telecommunications services (REPEALED)

 §1816. Special rules for mobile telecommunications services (REPEALED)SECTION HISTORY PL 2001, c. 584, §9 (NEW). PL 2001, c. 584, §10 (AFF). PL 2003, c. 673, §V24 (RP). PL 2003, c. 673, §V29 (AFF).
36 ME Rev Stat § 1817 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1817. Taxes on retail marijuana and retail marijuana products (REPEALED)

 §1817. Taxes on retail marijuana and retail marijuana products (REPEALED)SECTION HISTORY IB 2015, c. 5, §3 (NEW). PL 2017, c. 1, §21 (AMD). PL 2017, c. 409, Pt. D, §3 (RP). PL 2017, c. 452, §30 (AMD). PL 2021, c. 293, Pt. A, §49 (AMD).
36 ME Rev Stat § 1818 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1818. Tax on adult use marijuana and adult use marijuana products

 §1818. Tax on adult use marijuana and adult use marijuana products All sales tax revenue collected pursuant to section 1811 on the sale of adult use marijuana and adult use marijuana products must be deposited into the General Fund, except that, on or before the last day of each month, the State Controller shall transfer 12% of the sales tax revenue received by the assessor during the preceding month pursuant to section 1811 to the Adult Use Marijuana Public Health and Safety Fund established under Title 28‑B, section 1101.   [PL 2017, c. 409, Pt. D, §4 (NEW).]SECTION HISTORY PL 2017, c. 409, Pt. D, §4 (NEW).
36 ME Rev Stat § 1819 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1819. Sourcing

 §1819. Sourcing 1.  "Receive" and "receipt" defined.  For the purposes of this section, "receive" and "receipt" mean:   A. Taking possession of tangible personal property;   [PL 2019, c. 401, Pt. B, §18 (NEW).]B. Making first use of services; or   [PL 2019, c. 401, Pt. B, §18 (NEW).]C. Taking possession or making first use of products transferred electronically, whichever comes first.   [PL 2019, c. 401, Pt. B, §18 (NEW).]"Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.   [PL 2019, c. 401, Pt. B, §18 (NEW).] 2.  Sourcing for sales of tangible personal property and taxable services.  The sale of tangible personal property or a taxable service is sourced in this State pursuant to this subsection.   A. When the tangible personal property or taxable service is received by the purchaser at a business location of the seller, the sale is sourced to that business location.   [PL 2019, c. 401, Pt. B, §18 (NEW).]B. When the tangible personal property or taxable service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee occurs, including the location indicated by instructions for delivery to the purchaser or donee known to the seller.   [PL 2019, c. 401, Pt. B, §18 (NEW).]C. For a sale when paragraphs A and B do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith.   [PL 2019, c. 401, Pt. B, §18 (NEW).]D. For a sale when paragraphs A to C do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith.   [PL 2019, c. 401, Pt. B, §18 (NEW).]E. When paragraphs A to D do not apply, including the circumstance in which the seller is without sufficient information to apply paragraphs A to D, the location is determined by the address from which tangible personal property was shipped, from which the tangible personal property or taxable service transferred electronically was first available for transmission by the seller or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the tangible personal property or taxable service sold.   [PL 2019, c. 401, Pt. B, §18 (NEW).][PL 2021, c. 181, Pt. B, §6 (AMD).] SECTION HISTORY PL 2019, c. 401, Pt. B, §18 (NEW). PL 2021, c. 181, Pt. B, §6 (AMD).
36 ME Rev Stat § 1820 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1820. Tax on rental of all-terrain vehicles

 §1820. Tax on rental of all-terrain vehicles By the 20th day of each month beginning January 1, 2022, the assessor shall notify the State Controller and the Treasurer of State of the amount of revenue attributable to the tax collected under this Part on the rental of all-terrain vehicles as defined in Title 12, section 13001, subsection 3. When notified by the assessor, the State Controller shall transfer 90% of that amount to the ATV Recreational Management Fund established in Title 12, section 1893, subsection 2 and 10% to the Multimodal Transportation Fund established in Title 23, section 4210-B.   [PL 2021, c. 446, §2 (NEW).]SECTION HISTORY PL 2021, c. 446, §2 (NEW).
36 ME Rev Stat § 1861 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 215: USE TAX|36 §1861. Imposition

 §1861. Imposition A tax is imposed, at the respective rate provided in section 1811, on the use or other consumption in this State of tangible personal property or a service, the sale of which would be subject to tax under section 1764 or 1811. Every person so using or otherwise consuming is liable for the tax until the person has paid the tax or has taken a receipt from the seller, as duly authorized by the assessor, showing that the seller has collected the sales or use tax, in which case the seller is liable for it. Retailers registered under section 1754-B or 1756 shall collect the tax and make remittance to the assessor. The amount of the tax payable by the purchaser is that provided in the case of sales taxes by section 1812. When tangible personal property purchased for resale is withdrawn from inventory by the retailer for the retailer's own use, use tax liability accrues at the date of withdrawal.   [PL 2019, c. 379, Pt. B, §6 (AMD).]SECTION HISTORY PL 1965, c. 136 (AMD). P&SL 1967, c. 191, §D3 (AMD). PL 1967, c. 544, §94 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §4 (AMD). PL 1985, c. 783, §7 (RPR). PL 1987, c. 497, §41 (AMD). PL 1991, c. 846, §25 (AMD). PL 1995, c. 640, §6 (AMD). PL 2019, c. 379, Pt. B, §6 (AMD).
36 ME Rev Stat § 1861-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 215: USE TAX|36 §1861-A. Reporting use tax on individual income tax returns

 §1861-A. Reporting use tax on individual income tax returns The assessor shall provide that individuals report use tax on items with a sale price of $5,000 or less on their Maine individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability for the period of the tax return. Alternatively, they may elect to report an estimated use tax liability amount that is .04% of their Maine adjusted gross income. The estimated liability is applicable only to purchases of any individual items each having a sale price no greater than $1,000. For each taxable item with a sale price greater than $1,000 but no more than $5,000, the actual use tax liability for each purchase must be added to the amount of use tax equal to .04% of a taxpayer's Maine adjusted gross income. Upon subsequent review, if use tax liability for the period of the return exceeds the amount of use tax paid with the return, a credit of that amount paid relative to the item or items being supplementarily assessed is allowed. Use tax on any item with a sale price of more than $5,000 must be reported in accordance with section 1951-A.   [PL 2019, c. 607, Pt. C, §2 (AMD).]SECTION HISTORY PL 1989, c. 880, §F (NEW). RR 1991, c. 2, §133 (COR). PL 1999, c. 521, §A9 (AMD). PL 1999, c. 521, §A11 (AFF). PL 2001, c. 583, §12 (AMD). PL 2003, c. 391, §1 (AMD). PL 2007, c. 240, Pt. W, §1 (AMD). PL 2007, c. 240, Pt. W, §2 (AFF). PL 2019, c. 441, §6 (AMD). PL 2019, c. 607, Pt. C, §2 (AMD).
36 ME Rev Stat § 1862 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 215: USE TAX|36 §1862. Sales or use tax paid to another jurisdiction

 §1862. Sales or use tax paid to another jurisdiction The tax imposed by this Part does not apply to the use, storage or other consumption in this State of tangible personal property or taxable services purchased outside the State upon which the purchaser has paid a sales or use tax imposed by another taxing jurisdiction that is equal to or greater than the tax imposed by this Part. If the amount of sales or use tax paid to another taxing jurisdiction is less than the amount of tax imposed by this Part, then the purchaser shall pay to the State Tax Assessor an amount sufficient to make the total amount of sales and use tax paid to the other taxing jurisdiction and this State equal to the amount imposed by this Part.   [PL 2011, c. 240, §20 (AMD).]SECTION HISTORY PL 1985, c. 783, §8 (AMD). PL 1987, c. 772, §24 (AMD). PL 2011, c. 240, §20 (AMD).
36 ME Rev Stat § 1863 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 215: USE TAX|36 §1863. No tax on returned merchandise donated to charity (REPEALED)

 §1863. No tax on returned merchandise donated to charity (REPEALED)SECTION HISTORY PL 1981, c. 503 (NEW). PL 2019, c. 401, Pt. B, §19 (RP).
36 ME Rev Stat § 1864 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 215: USE TAX|36 §1864. No use tax on donations to exempt organization

 §1864. No use tax on donations to exempt organization A use tax is not imposed on the donation of merchandise by a retailer from inventory, including merchandise that has been returned to the retailer, to an organization if sales to that organization are exempt from sales tax under section 1760 or if that organization is exempt from taxation under the Code, Section 501(c)(3).   [PL 2019, c. 401, Pt. B, §20 (AMD).]SECTION HISTORY PL 2001, c. 439, §II1 (NEW). PL 2001, c. 439, §II2 (AFF). PL 2019, c. 401, Pt. B, §20 (AMD).
36 ME Rev Stat § 1865 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 215: USE TAX|36 §1865. Deposit of use taxes paid on certain fuels

 §1865. Deposit of use taxes paid on certain fuels The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying for a fuel tax refund under section 3218 and taxed under this chapter into the Multimodal Transportation Fund account established in Title 23, section 4210-B.   [PL 2011, c. 649, Pt. E, §4 (AMD).]SECTION HISTORY PL 2003, c. 498, §7 (NEW). PL 2003, c. 498, §12 (AFF). PL 2005, c. 457, §GGG6 (AMD). PL 2011, c. 649, Pt. E, §4 (AMD).
36 ME Rev Stat § 1901 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 217: ADMINISTRATION AND OPERATION|36 §1901. Powers of Tax Assessor (REPEALED)

 §1901. Powers of Tax Assessor (REPEALED)SECTION HISTORY PL 1981, c. 706, §23 (RP).
36 ME Rev Stat § 1902 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 217: ADMINISTRATION AND OPERATION|36 §1902. Assistants (REPEALED)

 §1902. Assistants (REPEALED)SECTION HISTORY PL 1977, c. 165, §1 (AMD). PL 1981, c. 706, §23 (RP).
36 ME Rev Stat § 1903 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 217: ADMINISTRATION AND OPERATION|36 §1903. Examination of records and premises (REPEALED)

 §1903. Examination of records and premises (REPEALED)SECTION HISTORY PL 1981, c. 706, §23 (RP).
36 ME Rev Stat § 1904 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 217: ADMINISTRATION AND OPERATION|36 §1904. Hearings (REPEALED)

 §1904. Hearings (REPEALED)SECTION HISTORY PL 1981, c. 706, §23 (RP).
36 ME Rev Stat § 1905 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 217: ADMINISTRATION AND OPERATION|36 §1905. Witnesses (REPEALED)

 §1905. Witnesses (REPEALED)SECTION HISTORY PL 1981, c. 706, §23 (RP).
36 ME Rev Stat § 1906 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 217: ADMINISTRATION AND OPERATION|36 §1906. Notices, how given (REPEALED)

 §1906. Notices, how given (REPEALED)SECTION HISTORY PL 1979, c. 378, §10 (RP).
36 ME Rev Stat § 1921 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 218: TRUST FUNDS|36 §1921. Taxes held in trust for the Tax Assessor (REPEALED)

 §1921. Taxes held in trust for the Tax Assessor (REPEALED)SECTION HISTORY PL 1977, c. 316, §2 (NEW). PL 1979, c. 378, §11 (AMD). PL 1985, c. 691, §18 (RP).
36 ME Rev Stat § 1922 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 218: TRUST FUNDS|36 §1922. Notice to segregate trust funds (REPEALED)

 §1922. Notice to segregate trust funds (REPEALED)SECTION HISTORY PL 1977, c. 316, §2 (NEW). PL 1985, c. 691, §18 (RP).
36 ME Rev Stat § 1923 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 218: TRUST FUNDS|36 §1923. Revocation of registration (REPEALED)

 §1923. Revocation of registration (REPEALED)SECTION HISTORY PL 1977, c. 316, §2 (NEW). PL 1977, c. 694, §703 (RPR). PL 1985, c. 691, §18 (RP).
36 ME Rev Stat § 1924 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 218: TRUST FUNDS|36 §1924. Misappropriation of trust funds (REPEALED)

 §1924. Misappropriation of trust funds (REPEALED)SECTION HISTORY PL 1977, c. 316, §2 (NEW). PL 1985, c. 691, §18 (RP).
36 ME Rev Stat § 1925 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 218: TRUST FUNDS|36 §1925. Remedies not exclusive (REPEALED)

 §1925. Remedies not exclusive (REPEALED)SECTION HISTORY PL 1977, c. 316, §2 (NEW). PL 1981, c. 706, §24 (RP).
36 ME Rev Stat § 1951 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1951. Collection of tax; report to Tax Assessor (REPEALED)

 §1951. Collection of tax; report to Tax Assessor (REPEALED)SECTION HISTORY PL 1965, c. 196, §2 (AMD). PL 1977, c. 679, §6A (AMD). PL 1991, c. 9, §E23 (RP).
36 ME Rev Stat § 1951-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1951-A. Collection of tax; report to State Tax Assessor

 §1951-A. Collection of tax; report to State Tax Assessor 1.  Monthly report and payment.  Every retailer shall file with the State Tax Assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires. The assessor may permit the filing of returns other than monthly. The assessor, by rule, may waive reporting nontaxable sales. The assessor may for good cause extend for not more than 30 days the time for filing returns required under this Part. Every person subject to the use tax shall file similar returns, at similar dates, and pay the tax or furnish a receipt for the tax from a registered retailer.   [PL 2011, c. 285, §7 (AMD).] 2.  Estimated payment.   [PL 1999, c. 471, §1 (RP).] 3.  Reporting tax on casual rentals on individual income tax returns.  An individual whose only sales tax collection responsibility under this Title is the collection of sales tax on casual rentals of living quarters pursuant to section 1764 and whose sales tax liability in connection with those rentals during the period of the individual’s income tax return is expected to be less than $2,000 may report and pay that sales tax on the individual's Maine income tax return for that year in lieu of filing returns under subsection 1. If the individual's actual sales tax liability in connection with those rentals is $2,000 or more for that year, the individual must file returns as required under subsection 1 during the succeeding year.   [PL 2011, c. 285, §7 (AMD).] SECTION HISTORY PL 1991, c. 9, §E24 (NEW). PL 1991, c. 780, §Q2 (AMD). PL 1991, c. 780, §Q4 (AFF). PL 1993, c. 395, §16 (AMD). PL 1999, c. 471, §1 (AMD). PL 2007, c. 438, §50 (AMD). PL 2007, c. 539, Pt. KKK, §1 (AMD). PL 2011, c. 285, §7 (AMD).