Sec. 1. 36 MRSA §1951-A, sub-§1, as enacted by PL 1991, c. 9, Pt. E, §24, is amended to read:

1. Monthly report and payment. Every retailer shall file with the State Tax Assessor, on or before the 15th day of each month, a report made under the pains and penalties of perjury on such form as the State Tax Assessor may prescribe that discloses the total sale price of all sales made during the preceding calendar month and such other information as the State Tax Assessor requires. A retailer who employs fewer than 10 people shall file with the State Tax Assessor on or before the 30th day of each month, except in February the retailer shall file on or before the last day of the month. The State Tax Assessor may permit the filing of returns other than monthly. The State Tax Assessor, by rule, may waive reporting nontaxable sales. Upon application of a retailer, the State Tax Assessor shall issue a classified permit establishing the percentage of exempt sales. The classified permit may be amended or revoked as to its classification whenever the State Tax Assessor determines that the percentage of exempt sales is inaccurate. The State Tax Assessor may for good cause extend for not more than 30 days the time for making returns required under chapters 211 to 225. Every person subject to the use tax shall file similar reports, at similar dates, and pay the tax or furnish a receipt for the same from a registered retailer.

SUMMARY

This bill changes the monthly reporting requirements regarding total sales for the preceding month for businesses employing fewer than 10 people from the 15th of each month to the 30th of each month.