Chapter 539
H.P. 1651 - L.D. 2289
PART KKK
Sec. KKK-1. 36 MRSA §1951-A, sub-§3  is enacted to read:
3. Reporting tax on casual rentals on individual income tax returns.
Â
A person whose only sales tax collection responsibility under this Title is the collection of sales tax on casual rentals of living quarters pursuant to section 1764 and whose sales tax liability in connection with those rentals during the period of the individual’s income tax return is expected to be less than $2,000 may report and pay that sales tax on the person’s Maine individual income tax return for that year in lieu of filing reports under subsection 1. If the person’s actual liability for the year is $2,000 or more, the person must file reports as required under subsection 1 during the succeeding year.