An Act To Require Remote Sellers To Collect and Remit Sales and Use Tax on Sales into Maine and To Provide Retailers a Collection Allowance
Sec. 1. 36 MRSA §1754-B, sub-§4 is enacted to read:
Sec. 2. 36 MRSA §1951-B is enacted to read:
§ 1951-B. Collection of tax by remote sellers
Sec. 3. Effective date. This Act takes effect October 1, 2017.
This bill permits persons that are required to register under Maine's sales and use tax laws to deduct and retain an amount equal to up to 2% of the sales and use taxes they collect.
This bill also requires persons that sell for delivery into this State tangible personal property, a product delivered electronically or a service that is taxable by this State to collect and remit to the State the sales or use tax imposed by the State on that property, product or service. This requirement applies to a person whose gross revenue from delivery of taxable tangible personal property, a product transferred electronically or a service into Maine in the previous calendar year or current calendar year exceeds $100,000 or to a person that sold taxable tangible personal property, a product transferred electronically or a service into this State in at least 200 separate transactions in the previous calendar year or the current calendar year.
If a lawsuit is brought challenging, on constitutional grounds, the requirement of a person to collect and remit sales or use tax for items delivered into Maine, the court is required to enjoin the State from enforcing the requirement to collect and remit the tax against any person unless that person voluntarily agrees to collect and remit the tax or against any person that has previously been adjudicated to be required to collect and remit the tax. After the injunction against the State is lifted, the requirement to collect and remit the sales or use tax may be applied only to prospective sales.