LD 2073, Page 27 - 122th Legislature, SECOND REGULAR Session

and this section.__The seller may be registered by an agent.__The

appointment of the agent must be in writing and the writing must be

submitted to the State Tax Assessor if the assessor so requests.__

By registering, the seller agrees to collect and remit sales and

use taxes for all taxable sales into the State. Withdrawal from or

revocation by the State of the agreement does not relieve a seller

of its responsibility to remit taxes previously or subsequently

collected on behalf of the State.__The seller may cancel its

registration at any time, in accordance with uniform procedures

adopted by the governing board. Cancellation does not relieve the

seller of its liability for remitting any taxes collected to the

State.__The assessor may not use registration and collection of

sales and use taxes under this section as a factor in determining

whether the seller has a nexus with the State for any tax at any

time.

2.__Method of remittance.__When registering, the seller may
select any one of the following methods of remitting the taxes
collected:

A.__Model 1, whereby a seller selects a certified service
provider as its agent to perform all of the seller's sales
or use tax functions other than the seller's obligation to
remit taxes on its own purchases;

B.__Model 2, whereby a seller selects a certified automated
system as defined in section 7122 to calculate the amount of
tax due on each transaction;

C.__Model 3, whereby a seller uses its own proprietary
automated sales tax system that is a certified automated
system; or

D. Any other method allowable under Maine law.

3.__Amnesty for registrations.__Subject to the limitations set
forth in this section, an amnesty is provided to a seller who
registers to pay or to collect and remit applicable sales or use
tax on sales made to purchasers in the State in accordance with
the terms of the agreement.__The amnesty precludes assessment for
uncollected or unpaid sales or use tax, penalty or interest with
respect to sales made during the period the seller was not
registered in the State if:

A. The seller was not registered in the State in the 12-
month period preceding the effective date of the State's
participation in the agreement; and

B. Registration occurs before or within 12 months after the
effective date of the State's participation in the
agreement.

Amendments	Public Hearings	Committee Information
Other Documents	Work Sessions	Title & Section

Status for LD 2073	Search Bill Text	Session Information
Bill Directory	Search Bill Status	Legislative Information
Download RTF (MS-Word)	Search Bill Status	Maine Legislature

Office of Legislative Information 100 State House Station Augusta, ME 04333		voice: (207) 287-1692 fax: (207) 287-1580 tty: (207) 287-6826
Word Viewer for Windows		Disclaimer