F. Every person that manages or operates in the regular course of business or on a casual basis a hotel, rooming house or tourist or trailer camp in this State or that collects or receives rents from a hotel, rooming house or tourist or trailer camp in this State;

G. Every seller of tangible personal property or taxable services that has a substantial physical presence in this State sufficient to satisfy the requirements of the due process and commerce clauses of the United States Constitution. The following activities do not constitute a substantial physical presence for the purpose of this paragraph:

(1) Solicitation of business in this State through catalogs, flyers, telephone or electronic media when delivery of ordered goods is effected by the United States mail or by an interstate 3rd-party common carrier;

(2) Attending trade shows, seminars or conventions in this State;

(3) Holding a meeting of a corporate board of directors or shareholders or holding a company retreat or recreational event in this State;

(4) Maintaining a bank account or banking relationship in this State; or and

(5) Using a vendor in this State for printing, drop shipping or telemarketing services; and

H. Every person that makes retail sales in this State of tangible personal property or taxable services on behalf of the owner of that property or the provider of those services.

Sec. 17. 36 MRSA §1756, as repealed and replaced by PL 1995, c. 640, §4, is repealed and the following enacted in its place:

§1756.__Voluntary registration

1.__Registration of sellers.__A seller that is not required to register by section 1754-B may register under the provisions of the Streamlined Sales and Use Tax Agreement under chapter 921