| The bill corrects a conflict between the Maine Revised |
Statutes, Title 36, sections 1861-A and 1951-A regarding an |
individual's use tax responsibility to the State. Title 36, |
section 1861-A added a reporting mechanism for an individual to |
report and pay use tax on small purchases made outside of the |
State, such as through mail order or shopping trips to places |
outside the State. This change to Title 36, section 1861-A would |
allow the use tax line on the individual income tax return to be |
used only for reporting use tax on items with a purchase price of |
$1,000 or less. Use tax on items with a purchase price of more |
than $1,000 would be due and payable by the 15th of the month |
following the date of purchase. |