LD 2073
pg. 38
Page 37 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 39 of 63
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LR 3203
Item 1
 
1. Monthly report and payment. Every retailer shall file
with the State Tax Assessor, on or before the 15th 20th day of
each month, a report return made under the pains and penalties of
perjury on such a form as prescribed by the State Tax Assessor
may prescribe that discloses assessor.__The return must report
the total sale price of all sales made during the preceding
calendar month and such other information as the State Tax
Assessor assessor requires. The State Tax Assessor assessor may
permit the filing of returns other than monthly. The State Tax
Assessor assessor, by rule, may waive reporting nontaxable sales.
Upon application of a retailer, the State Tax Assessor assessor
shall issue a classified permit establishing the percentage of
exempt sales. The classified permit may be amended or revoked as
to its classification whenever if the State Tax Assessor assessor
determines that the percentage of exempt sales is inaccurate.
The State Tax Assessor assessor may for good cause extend for not
more than 30 days the time for making returns required under
chapters 211 to 225 this Part. Every person subject to the use
tax shall file similar reports returns, at similar dates, and pay
the tax or furnish a receipt for the same tax from a registered
retailer.

 
Sec. 46. 36 MRSA §§1966 to 1968 are enacted to read:

 
§1966.__Direct payment permits

 
1.__Application and issuance.__A manufacturer or utility that
purchases tangible personal property or taxable services may
apply to the State Tax Assessor for a direct payment permit. The
assessor may, in the assessor's discretion, issue such a permit
to the applicant if the assessor finds that:

 
A.__The collection of the taxes imposed by this Part will
not be jeopardized by the issuance of such a permit;

 
B.__Because of the nature of the applicant's business, the
permit will significantly reduce the work of administering
the taxes imposed by this Part;

 
C.__The applicant's accounting system will clearly indicate
the amount of tax that the applicant owes under this Part;
and

 
D.__The applicant makes taxable purchases in sufficient
volume to justify the expense of regular audits by the
assessor.

 
2.__Limitations and requirements.__The assessor, by rule, may
provide for further limitations and requirements regarding the
issuance and use of a direct payment permit.__The holder of a

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