Sec. E-1. 36 MRSA §5142, sub-§8, as enacted by PL 1999, c. 521, Pt. B, §2 and affected by §11, is repealed and the following enacted in its place:
8. Minimum taxability threshold. Compensation for personal services performed in Maine as an employee is Maine-source income, subject to taxation under this Part, if the taxpayer was present in Maine performing the personal services for more than 10 days during the year in which the personal services were performed.
Sec. E-2. 36 MRSA §5220, sub-§2, as amended by PL 1999, c. 521, Pt. B, §9 and affected by §11, is further amended to read:
2. Nonresident individuals. Every nonresident individual who, pursuant to this Part, has a Maine individual income tax liability for the taxable year, except that an. An individual who does not exceed whose only Maine-source income is compensation for personal services performed in Maine that is excluded from Maine adjusted gross income by the threshold contained in section 5142, subsection 8 is not subject to taxation under this Part and need not file a return.;
Sec. E-3. Application. Those sections of this Part that repeal and replace the Maine Revised Statutes, Title 36, section 5142, subsection 8 and amend Title 36, section 5220, subsection 2 apply to tax years beginning on or after January 1, 2004.
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