Maine Revised Statutes Title 36 Sec. 7129 – Seller and 3rd-party liability
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1. Certified service provider agent of seller. A certified service provider is the agent of the seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use taxes due each signatory state to the agreement on all sales transactions the certified service provider processes for the seller, except as set forth in this section. A seller that contracts with a certified service provider is not liable to the state for sales or use taxes due on transactions processed by the certified service provider unless the seller misrepresents the type of items the seller sells or commits fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed for the seller by a certified service provider. A seller is subject to audit for transactions not processed by a certified service provider. The signatory states to the agreement acting jointly may perform a system check of the seller and review the seller’s procedures to determine if the certified service provider’s system is functioning properly and the extent to which the seller’s transactions are being processed by a certified service provider.
[PL 2001, c. 496, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 7129
- Agreement: means the Streamlined Sales and Use Tax Agreement. See Maine Revised Statutes Title 36 Sec. 7122
- Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction. See Maine Revised Statutes Title 36 Sec. 7122
- Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Maine Revised Statutes Title 36 Sec. 7122
- Fraud: Intentional deception resulting in injury to another.
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Probable cause: A reasonable ground for belief that the offender violated a specific law.
- Seller: means any person making sales, leases or rentals of personal property or services. See Maine Revised Statutes Title 36 Sec. 7122
- State: means any state of the United States or the District of Columbia. See Maine Revised Statutes Title 36 Sec. 7122
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
2. Responsibility for errors. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the State for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the State for reporting and remitting tax.
[PL 2001, c. 496, §1 (NEW).]
3. Proprietary system of seller. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement with this State establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
[PL 2001, c. 496, §1 (NEW).]
SECTION HISTORY
PL 2001, c. 496, §1 (NEW).