|First Regular Session - 125th Maine Legislature
C "A", Filing Number H-122, Sponsored by
Amend the bill in section 1 in §1766 in subsection 2 by striking out all of the last underlined sentence (page 1, lines 12 to 14 in L.D.)
Amend the bill in section 1 in §1766 by striking out all of subsections 3 and 4 (page 1, lines 15 to 33 in L.D.) and inserting the following:
This amendment clarifies the contents of the notice of sales and use tax liability that must be provided to buyers at the time of sale when a retailer is not required to collect sales tax in the State. It removes the civil violation and fine associated with failure to provide the notice and removes requirements that the retailer provide an annual notification to the purchaser and to the Department of Administrative and Financial Services, Bureau of Revenue Services.
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