| The assessor shall provide that individuals report use tax on |
| items with a purchase price of $5,000 or less on their Maine |
| individual income tax returns. Taxpayers are required to attest |
| to the amount of their use tax liability for the period of the |
| tax return. Alternatively, they may elect to report an amount |
| that is .04% of their Maine adjusted gross income. The table |
| amount does not relate to items with a purchase price in excess |
| of $1,000. Liability arising from such items must be added to |
| the table amount. Upon subsequent review, if use tax liability |
| for the period of the return exceeds the amount of liability |
| arising from the return, a credit of the amount of liability |
| arising from the return is allowed subject to the limitation set |
| out in this section. The credit is limited to the amount of |
| liability arising from the return for items with a sale price of |
| $1,000 or less and may be applied only against a liability |
| determined on review with regard to items with a sale price of |
| $1,000 or less. Use tax on any item with a purchase price of |
