1.Persons required to register.
Except as otherwise provided in this section, the following persons, other than casual sellers, shall register with the
assessor and collect and remit taxes in accordance with the provisions of this Part:
A. Every seller of tangible personal property or taxable services, whether or not at retail, that maintains in this State any
office, manufacturing facility, distribution facility, warehouse or storage facility, sales or sample room or other place
of business; [1995, c. 640, §3 (NEW).]
B. Every seller of tangible personal property or taxable services that does not maintain a place of business in this State
but makes retail sales in this State or solicits orders, by means of one or more salespeople within this State, for retail
sales within this State; [1995, c. 640, §3 (NEW).]
C. Every lessor engaged in the leasing of tangible personal property located in this State that does not maintain a place of
business in this State but makes retail sales to purchasers from this State; [1995, c. 640, §3 (NEW).]
D. Every person that makes retail sales in this State of tangible personal property or taxable services on behalf of a principal
that is outside of this State if the principal is not the holder of a valid registration certificate; [2005, c. 218, §18 (AMD).]
E. Every agent, representative, salesperson, solicitor or distributor that receives compensation by reason of sales of tangible
personal property or taxable services made outside this State by a principal for use, storage or other consumption in this
State; [1995, c. 640, §3 (NEW).]
F. Every person that manages or operates in the regular course of business or on a casual basis a hotel, rooming house or tourist
or trailer camp in this State or that collects or receives rents from a hotel, rooming house or tourist or trailer camp in
this State; [2005, c. 218, §19 (AMD).]
G. Every seller of tangible personal property or taxable services that has a substantial physical presence in this State sufficient
to satisfy the requirements of the due process and commerce clauses of the United States Constitution. The following activities
do not constitute a substantial physical presence for the purpose of this paragraph:
(1) Solicitation of business in this State through catalogs, flyers, telephone or electronic media when delivery of ordered
goods is effected by the United States mail or by an interstate 3rd-party common carrier;
(2) Attending trade shows, seminars or conventions in this State;
(3) Holding a meeting of a corporate board of directors or shareholders or holding a company retreat or recreational event
in this State;
(4) Maintaining a bank account or banking relationship in this State; or
(5) Using a vendor in this State for printing, drop shipping or telemarketing services; [2007, c. 328, §5 (AMD).]
H. 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; [2009, c. 373, §5 (AMD).]
I. Every person not otherwise required to be registered that sells tangible personal property to the State and is required to
register as a condition of doing business with the State pursuant to Title 5, section 1825-B; and [2009, c. 373, §6 (AMD).]
J. Every person that holds a wine direct shipper license under Title 28-A, section 1403-A. [2009, c. 373, §7 (NEW).]
[
2009, c. 373, §§5-7 (AMD)
.]
2.Registration certificates.
Application forms for sales tax registration certificates must be prescribed and furnished free of charge by the assessor.
The assessor shall issue a registration certificate to each applicant that properly completes and submits an application form.
A separate application must be completed and a separate registration certificate issued for each place of business. A registration
certificate issued pursuant to this section is nontransferable and is not a license within the meaning of that term in the
Maine Administrative Procedure Act. Each application for a registration certificate must contain a statement as to the type
or types of tangible personal property that the applicant intends to purchase for resale and the type or types of taxable
services that the applicant intends to sell, and each retailer registered under this section must inform the assessor in writing
of any changes to the type or types of tangible personal property that it purchases for resale or to the type or types of
taxable services that it sells.
If the retailer maintains a place of business in this State, the retailer shall make available a copy of the registration certificate issued for that place of business at that place of business for inspection by the assessor, the assessor's representatives and agents or authorized municipal
officials. If the retailer does not have a fixed place of business and makes sales from one or more motor vehicles, each motor vehicle
is deemed to be a place of business.
[
2011, c. 535, §5 (AMD)
.]
2-A.Making sales after revocation.
A person whose sales tax registration certificate has been revoked by the assessor pursuant to section 1757 who continues
to make retail sales in this State commits a Class D crime. Violation of this subsection is a strict liability crime as defined
in Title 17-A, section 34, subsection 4-A.
[
2003, c. 452, Pt. U, §3 (NEW);
2003, c. 452, Pt. X, §2 (AFF)
.]
2-B.Provisional resale certificates; new accounts.
The assessor shall issue a provisional resale certificate to each applicant for initial registration that states on its
application that it expects to make annual gross sales of $3,000 or more. A provisional resale certificate issued between
January 1st and September 30th is effective for the duration of the calendar year in which it is issued and the 2 subsequent
years. A provisional resale certificate issued between October 1st and December 31st is effective until the end of the 3rd
succeeding calendar year. Each certificate must contain the name and address of the retailer, the expiration date of the
certificate and the certificate number. If a vendor has a true copy of a retailer's resale certificate on file, that retailer
need not present the certificate for each subsequent transaction with that vendor during the period for which it is valid.
[
2005, c. 519, Pt. OOO, §1 (AMD)
.]
2-C.Annual resale certificates; contents; presentation to vendor.
The assessor shall periodically review the status of each retailer registered under this section. On or before the date
of expiration of a resale certificate, the assessor shall issue to each registered retailer with gross sales of $3,000 or
more during the 12 months preceding the assessor's review a resale certificate effective for the next 3 calendar years. Any
subsequent annual resale certificate issued is effective for the next 5 calendar years. Each certificate must contain the
name and address of the retailer, the expiration date of the certificate and the certificate number. If a vendor has a true
copy of a retailer's resale certificate on file, that retailer need not present the certificate for each subsequent transaction
with that vendor during the period for which it is valid.
[
2005, c. 519, Pt. OOO, §1 (AMD)
.]
3.Failure to register.
A person who is required by this section to register as a retailer with the assessor and who makes retail sales in this
State without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined
in Title 17-A, section 34, subsection 4-A.
[
2003, c. 452, Pt. U, §4 (AMD);
2003, c. 452, Pt. X, §2 (AFF)
.]
SECTION HISTORY
1995, c. 640, §3 (NEW).
1997, c. 504, §8 (AMD).
2003, c. 452, §§U3,4 (AMD).
2003, c. 452, §X2 (AFF).
2003, c. 673, §§AAA1,2 (AMD).
2005, c. 12, §O2 (AMD).
2005, c. 12, §O5 (AFF).
2005, c. 218, §§18-21 (AMD).
2005, c. 519, §OOO1 (AMD).
2007, c. 328, §§5-7 (AMD).
2009, c. 373, §§5-7 (AMD).
2009, c. 496, §17 (AMD).
2011, c. 535, §5 (AMD).
Data for this page extracted on 10/16/2012 08:30:12.