SP0483
LD 1405
Session - 128th Maine Legislature
C "B", Filing Number S-182, Sponsored by
LR 1292
Item 3
Bill Tracking, Additional Documents Chamber Status

Amend the bill by striking out all of section 1 and inserting the following:

Sec. 1. 36 MRSA §1754-B, sub-§4  is enacted to read:

4 Collection allowance.   A seller that is required to register pursuant to this section and that collects and remits sales tax in accordance with the provisions of this Part may deduct and retain for each filing period the lesser of $500 and 1% of that tax as a collection allowance. The collection allowance does not apply to taxes collected by a state, county or municipal agency.

Amend the bill by inserting after section 2 the following:

Sec. 3. Appropriations and allocations. The following appropriations and allocations are made.

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF

Revenue Services, Bureau of 0002

Initiative: Provides funding for 2 Senior Revenue Agent positions and related costs to review and process sales tax collection allowances.

GENERAL FUND 2017-18 2018-19
POSITIONS - LEGISLATIVE COUNT
1.000 1.000
Personal Services
$180,538 $185,954
All Other
$14,988 $14,988
inline graphic sline.gif inline graphic sline.gif
GENERAL FUND TOTAL $195,526 $200,942

Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.

summary

This amendment changes the amount that may be retained by a seller that collects sales tax to the lesser of $500 and 1% of the tax collected per filing period. The amendment also adds an appropriations and allocations section.

FISCAL NOTE REQUIRED
(See attached)


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