SUMMARY

This bill makes the following changes to the laws governing taxation.

It allows a fuel tax registration violation to be prosecuted in Kennebec County or in the county where the violation occurred.

It authorizes the payment of fees imposed for recording a lien or lien discharge directly from the General Fund.

It authorizes the State Tax Assessor to establish procedures for payment of taxes by credit card and to contract with one or more entities for the purpose of accepting and processing credit card transactions.

It establishes that sales of property or services purchased for resale, lease or rental in the ordinary course of business by the person making the sale are not casual sales.

It clarifies that a sales and use tax exemption provided to a person based upon its charitable, nonprofit or other public purposes applies only if the property or service purchased is intended to be used by the person primarily in the activity identified by the particular exemption.

It clarifies that a service provider tax exemption provided to a person based upon its charitable, nonprofit or other public purposes applies only if the service purchased is intended to be used by the person primarily in the activity identified by the particular exemption.

It allows a dyed fuel violation to be prosecuted in Kennebec County or in the county where the violation occurred.

It enacts a definition of "value" in Maine estate tax law and repeals language elsewhere in the law that effectively defines "value." The new definition provides that the value of an estate or property included in an estate is the value determined by the State Tax Assessor in accordance with the Internal Revenue Code.

It permits the State Tax Assessor to allow a licensed cigarette distributor up to 30 days to pay for cigarette tax