An Act To Increase the Collection of Sales and Use Tax
Sec. 1. 36 MRSA §1766 is enacted to read:
§ 1766. Notification and duty to report certain information
Sec. 2. Application. This Act applies to sales made on or after November 1, 2011.
This bill requires out-of-state retailers that are not required to collect sales tax and that are part of a controlled group of corporations with a connection in the State to notify purchasers in the State of the obligation to pay sales or use tax and requires those retailers to provide annual statements of purchases to the purchasers and the Department of Administrative and Financial Services, Maine Revenue Services. Fines are provided for failure to provide the required notifications and statements.