It makes the distribution of natural gas a taxable service under the sales and use tax law. This will ensure consistency in the taxation of charges for distribution of natural gas regardless of whether they are bundled with the sale of the gas.

It extends the period for which a resale certificate is effective from one year to 3 years.

It provides that a credit for sales tax paid by a retailer on purchases for resale may be claimed on the return filed for the period in which the tax was paid, rather than on the return filed for the period in which the item was sold.

It decreases the period for requesting an off-road refund under the gasoline tax law from 15 months to 12 months for consistency with other similar provisions, clarifies that the 1¢ reduction in the reimbursement applies to each gallon of fuel and that refund applications may be filed for other than monthly periods and eliminates convoluted and archaic language.

It increases the period for requesting a common carrier refund under the gasoline tax law from 9 months to 12 months for consistency with other similar provisions.

It increases the period for requesting a common carrier refund under the special fuel tax law from 9 months to 12 months for consistency with other similar provisions.

It decreases the period for requesting an off-road refund under the special fuel tax law from 15 months to 12 months for consistency with other similar provisions and clarifies that the 1¢ reduction in the reimbursement applies to each gallon of fuel and that refund applications may be filed for other than monthly periods.

It requires nonresident taxpayers to include in Maine-source income any winnings from wagering or gambling activities conducted in Maine.

It clarifies that trusts and entities subject to the franchise tax on financial institutions are not required to withhold Maine income taxes from distributable Maine-source income of nonresident members.