Maine Revised Statutes Title 36 Sec. 1951-A – Collection of tax; report to State Tax Assessor
Current as of: 2023 | Check for updates
|
Other versions
1. Monthly report and payment. Every retailer shall file with the State Tax Assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires. The assessor may permit the filing of returns other than monthly. The assessor, by rule, may waive reporting nontaxable sales. The assessor may for good cause extend for not more than 30 days the time for filing returns required under this Part. Every person subject to the use tax shall file similar returns, at similar dates, and pay the tax or furnish a receipt for the tax from a registered retailer.
[PL 2011, c. 285, §7 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 1951-A
- Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Estimated payment.
[PL 1999, c. 471, §1 (RP).]
3. Reporting tax on casual rentals on individual income tax returns. An individual 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 individual’s Maine income tax return for that year in lieu of filing returns under subsection 1. If the individual’s actual sales tax liability in connection with those rentals is $2,000 or more for that year, the individual must file returns as required under subsection 1 during the succeeding year.
[PL 2011, c. 285, §7 (AMD).]
SECTION HISTORY
PL 1991, c. 9, §E24 (NEW). PL 1991, c. 780, §Q2 (AMD). PL 1991, c. 780, §Q4 (AFF). PL 1993, c. 395, §16 (AMD). PL 1999, c. 471, §1 (AMD). PL 2007, c. 438, §50 (AMD). PL 2007, c. 539, Pt. KKK, §1 (AMD). PL 2011, c. 285, §7 (AMD).