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.
The majority report removes from the bill the provision that authorizes sellers that collect sales and use tax to retain as a collection allowance a portion of the revenue collected.
MTA Position: Supports
Status: Veto overridden in House and Senate; Public Law 245