Sec. O-1. 36 MRSA §1752, sub-§12 is amended to read:
12. Rooming house. "Rooming house" means every house, cottage, condominium unit, vacation home, boat, vehicle, motor court, trailer court or other structure or any place or location kept, used, maintained, advertised or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings.
Sec. O-2. 36 MRSA §1754-B, sub-§1, as amended by PL 1997, c. 504, §8, is further amended to read:
1. Persons required to register.
TheExcept as otherwise provided in this section, the following persons, other than casual sellers, shall register with the assessor and collect and remit taxes in accordance with the provisions of this Part:
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;
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;
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;
D. Every consignee, agent or salesperson 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;
E. Every agent, representative, salesperson, solicitor or distributor that receives compensation by reason of sales of tangible personal property or taxable services made outside this State by a principal for use, storage or other consumption in this State;
F. Every person that manages or operates in the regular course of business or on a casual basis a hotel, rooming house or tourist or trailer camp in this State or that collects or receives rents from a hotel, rooming house or tourist or trailer camp in this State; and
G. Every seller of tangible personal property or taxable services that has a substantial physical presence in this State sufficient to satisfy the requirements of the due process and commerce clauses of the United States Constitution. The following activities do not constitute a substantial physical presence for the purpose of this paragraph:
(1) Solicitation of business in this State through catalogs, flyers, telephone or electronic media when delivery of ordered goods is effected by the United States mail or by an interstate 3rd-party common carrier;
(2) Attending trade shows, seminars or conventions in this State;
(3) Holding a meeting of a corporate board of directors or shareholders or holding a company retreat or recreational event in this State;
(4) Maintaining a bank account or banking relationship in this State; or
(5) Using a vendor in this State for printing, drop shipping or telemarketing services.
Sec. O-3. 36 MRSA §1764, as amended by PL 1999, c. 518, §1, is further amended to read:
§1764. Tax against certain casual rentals and sales
The tax imposed by chapters 211 to 225 must be levied upon all casual rentals of living quarters in a hotel, rooming house or tourist or trailer camp and upon all casual sales involving the sale of camper trailers, truck campers, motor vehicles, special mobile equipment except farm tractors and lumber harvesting vehicles or loaders, livestock trailers, watercraft or aircraft except those sold for resale at retail sale or to a corporation, partnership, limited liability company or limited liability partnership when the seller is the owner of a majority of the common stock of the corporation or of the ownership interests in the partnership, limited liability company or limited liability partnership. This section does not apply to the rental of living quarters when that rental is for fewer than 15 days each calendar year.
Sec. O-4. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES,
DEPARTMENT OF
Revenue Services - Bureau of 0002
Initiative: Establishes one Tax Examiner position, effective July 1, 2005, and includes All Other funds. This position will audit taxpayer accounts to ensure compliance with the tax on casual rental of living quarters.
GENERAL FUND 2005-06 2006-07
POSITIONS -
LEGISLATIVE COUNT 1.000 1.000
Personal Services $54,080 $56,513
All Other $10,642 $7,622
__________ __________
GENERAL FUND TOTAL $64,722 $64,135
Sec. O-5. Application. Those sections of this Part that amend the Maine Revised Statutes, Title 36, section 1752, subsection 12; section 1754-B, subsection 1; and section 1764 apply to casual rentals of living quarters occurring on or after July 1, 2005.
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