Bill Summary – FastDemocracy

130th MAINE LEGISLATURE
                    FIRST SPECIAL SESSION-2021
Legislative Document                                                               No. 1362
S.P. 449                                                            In Senate, April 7, 2021
           An Act To Excuse Certain Marketplace Sellers and Facilitators for
           Failing To Collect and Remit Sales and Use Taxes on Ammunition
           Sales
   Received by the Secretary of the Senate on April 5, 2021. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed.
                                                                      DAREK M. GRANT
                                                                     Secretary of the Senate
Presented by Senator DAVIS of Piscataquis.
Cosponsored by Representative HANLEY of Pittston and
Senator: POULIOT of Kennebec, Representative: COREY of Windham.
                                       Printed on recycled paper
 1   Be it enacted by the People of the State of Maine as follows:
 2       Sec. 1. Definitions. As used in this Act, unless the context otherwise indicates, the
 3   following terms have the following meanings.
 4       1. "Marketplace facilitator" means a marketplace facilitator, as defined in the Maine
 5   Revised Statutes, Title 36, section 1752, subsection 6-F, that is required to register with the
 6   State Tax Assessor under Title 36, section 1754-B, subsection 1-B, paragraph B.
 7       2. "Marketplace seller" means a marketplace seller, as defined in Title 36, section
 8   1752, subsection 6-G, that is required to register with the State Tax Assessor under Title
 9   36, section 1754, subsection 1-B, paragraph B.
10       Sec. 2. Unpaid taxes on ammunition sales; grace period. If, no later than
11   October 31, 2021, a marketplace facilitator or marketplace seller remits to the Department
12   of Administrative and Financial Services, Maine Revenue Services all taxes owed under
13   the Maine Revised Statutes, Title 36, Part 3 on sales of ammunition made between July 1,
14   2018 and September 1, 2021, the department may not assess a penalty for or collect interest
15   on the untimely remittance.
16                                          SUMMARY
17       This bill provides that a marketplace facilitator or marketplace seller that sold
18   ammunition to residents of the State between July 1, 2018 and September 1, 2021 may not
19   be assessed a penalty for or charged interest on the untimely remittance of the sales taxes
20   imposed on those sales if it remits the taxes owed the Department of Administrative and
21   Financial Services, Maine Revenue Services no later than October 31, 2021.
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