A. The ownership or disposition of any interest in real or tangible personal property in this State; and

B. A business, trade, profession or occupation carried on in this State.; and

C.__Proceeds from any gambling activity conducted in this State or lottery tickets purchased in this State, including payments received from a 3rd party for the transfer of the rights to future proceeds related to any such gambling activity or lottery tickets.

Sec. 21. 36 MRSA §5142, sub-§8, as repealed and replaced by PL 2003, c. 673, Pt. E, §1 and affected by §3, is repealed.

Sec. 22. 36 MRSA §5142, sub-§8-A is enacted to read:

8-A.__Minimum taxability threshold.__Minimum taxability thresholds for nonresidents are as follows.

A.__Compensation received during any taxable year after 2003 for personal services performed in the State prior to January 1, 2004 is Maine-source income subject to taxation under this Part if the nonresident taxpayer is present in the State performing personal services for more than 10 days during that taxable year.

B.__Compensation received during any taxable year after 2003 for personal services performed in this State after December 31, 2003 is Maine-source income subject to taxation under this Part if the nonresident taxpayer was present in the State performing personal services for more than 10 days during the year in which the personal services were performed.

Sec. 23. 36 MRSA §5220, sub-§2, as amended by PL 2003, c. 673, Pt. E, §2 and affected by §3, 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. An individual 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 8-A is not subject to taxation under this Part and need not file a return;