CHAPTER 281
S.P. 309 - L.D. 1056
An Act to Enforce the Taxation of Building Materials and Modular Homes
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 10 MRSA §9006-D is enacted to read:
§9006-D. Notice of installation
1. Notice of installation. A manufacturer, dealer, mechanic and installer shall notify the board every month of the installations completed by that person that month. The notice must include the location of each unit of manufactured housing, the owner of each unit at the time of installation, the type or model of the unit, the manufacturer of the unit, written certification that the installation meets standards that conform to those required by the board and the name and address of the manufacturer, dealer, mechanic or installer. The information must be submitted within 10 days after the end of each month in the form and manner prescribed by the board by rule. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter II-A.
2. Failure to file. The board may require a manufacturer, dealer, mechanic or installer who fails to comply with this section to pay a fine of not less than $5 and not more than $100 for each day the notice is late.
Sec. 2. 10 MRSA §9021, sub-§9 is enacted to read:
9. Proof of sales tax registration. The board shall require that an applicant for a manufacturer or dealer license under this subchapter demonstrate that the applicant is registered with the State Tax Assessor for the collection of sales and use tax under Title 36, chapter 211 or that the applicant is not required to register under that chapter.
Effective September 21, 2001, unless otherwise indicated.
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