PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney.
Amend the bill by striking out the title and substituting the following:
‘An Act Concerning the Collection of Sales Tax by Any Businesses Making Sales to Persons in Maine’
Amend the bill by striking out all of section 1.
Amend the bill by striking out all of section 5.
Amend the bill in section 6 in subsection 1-A in paragraph C by inserting at the end a new blocked paragraph to read:
 
‘
A person who enters into an agreement with a seller under this paragraph to refer customers by a link on an Internet website is not required to register or collect taxes under this Part solely because of the existence of the agreement.
’
Amend the bill by striking out all of section 7.
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment changes the title of the bill. It removes the change to the definition of "retailer." It removes the repeal of the registration requirement for every person that makes retail sales in this State of tangible personal property or taxable services on behalf of the owner of that property or the provider of those services. It removes the requirement that any agreement or ruling by the Governor or an executive branch department or agency that allows a seller to avoid registering as a seller must be approved by both Houses of the Legislature.
FISCAL NOTE REQUIRED
(See attached)