Maine Revised Statutes Title 36 Sec. 1951-C – Collection of tax by marketplace facilitators and marketplace sellers
Current as of: 2023 | Check for updates
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This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers. [PL 2019, c. 441, §8 (NEW).]
1. Responsibilities of marketplace facilitator. A marketplace facilitator is considered a retailer for each sale of tangible personal property or taxable services for delivery in this State that the marketplace facilitator facilitates on or through its marketplace, including for the collection of the recycling assistance fee pursuant to chapter 719.
[PL 2023, c. 441, Pt. A, §1 (AMD); PL 2023, c. 441, Pt. A, §3 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 1951-C
- Personal property: All property that is not real property.
- 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
2. Written statement between marketplace facilitators and marketplace sellers. A marketplace facilitator shall provide to a marketplace seller that sells tangible personal property or taxable services through the marketplace operated by the marketplace facilitator a written statement in which the marketplace facilitator explicitly provides that the marketplace facilitator will collect and remit the taxes imposed pursuant to this Part on all taxable sales the marketplace facilitator facilitates for the marketplace seller.
[PL 2019, c. 441, §8 (NEW).]
3. Responsibilities of marketplace seller. For sales facilitated by a marketplace facilitator, when the marketplace seller has received a written statement from the marketplace facilitator that satisfies the requirements of subsection 2:
A. The marketplace seller shall exclude sales under this section for the purposes of determining the registration requirements of the marketplace seller under section 1754?B, subsection 1?B, paragraph B; [PL 2019, c. 441, §8 (NEW).]
B. A marketplace seller required to register under section 1754?B, subsection 1?B, paragraph A may not include the receipts from sales under this section in its total of taxable sales for purposes of its return filed pursuant to section 1951?A; and [PL 2019, c. 441, §8 (NEW).]
C. A marketplace seller that holds a registration certificate with the State, when the marketplace seller is not required to register under section 1754?B, subsection 1?B, paragraph A, may not report sales under this section for purposes of its return filed pursuant to section 1951?A. [PL 2019, c. 441, §8 (NEW).]
[PL 2019, c. 441, §8 (NEW).]
4. Room remarketers and transient rental platforms. Subsections 1 to 3 do not apply to the rental of living quarters by a room remarketer or through a transient rental platform.
[PL 2019, c. 441, §8 (NEW).]
SECTION HISTORY
PL 2019, c. 441, §8 (NEW). PL 2023, c. 441, Pt. A, §1 (AMD). PL 2023, c. 441, Pt. A, §3 (AFF).