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in money or in the form of other benefits, by a lessor from the | rental of tangible personal property located distribution of direct | mail to recipients in this State. |
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| | 22. Camper trailer. "Camper trailer" has the same meaning as | in section 1481, but without any restriction on length. |
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| | 24. Watercraft. "Watercraft" means any type of vessel, boat, | canoe or craft designed for use as a means of transportation on | water, other than a seaplane, including motors, electronic and | mechanical equipment and other machinery, whether permanently or | temporarily attached, which are customarily used in the | operations of the watercraft. |
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| | Sec. 16. 36 MRSA §1754-B, sub-§1, as amended by PL 2005, c. 12, Pt. O, | §2 and affected by §5 and amended by c. 218, §§18 to 21, is | further amended to read: |
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| | 1. Persons required to register. Except as otherwise | provided in this section, the The following persons, other than | casual sellers, shall register with the assessor State Tax | Assessor and collect and remit taxes in accordance with the | provisions of this Part: |
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| A. Every seller of tangible personal property or taxable | services, whether or not at retail, that maintains in this | State any office, manufacturing facility, distribution | facility, warehouse or storage facility, sales or sample | room or other place of business; |
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| B. Every seller of tangible personal property or taxable | services that does not maintain a place of business in this | State but makes retail sales in this State or solicits | orders, by means of one or more salespeople within this | State, for retail sales within this State; |
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| C. Every lessor engaged in the leasing of tangible personal | property located in this State that does not maintain a | place of business in this State but makes retail sales to | purchasers from this State; |
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| D. Every person that makes retail sales in this State of | tangible personal property or taxable services on behalf of | a principal that is outside of this State if the principal | is not the holder of a valid registration certificate; |
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| E. Every agent, representative, salesperson, solicitor or | distributor that receives compensation by reason of sales of | tangible personal property or taxable services made outside |
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