Maine § 36 §1951-C Collection of tax by marketplace facilitators and marketplace sellers

Maine Statutes

§ 36 §1951-C — Collection of tax by marketplace facilitators and marketplace sellers

Maine § 36 §1951-C

Title 36TAXATION

Part 3SALES AND USE TAX

Ch. 219ASSESSMENT AND COLLECTION OF TAX

This text of Maine § 36 §1951-C (Collection of tax by marketplace facilitators and marketplace sellers) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §1951-C (2026).

Text

This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers.

1.Responsibilities of marketplace facilitator. A marketplace facilitator is considered a retailer for each sale of tangible personal property or taxable services for delivery in this State that the marketplace facilitator facilitates on or through its marketplace, including for the collection of the recycling assistance fee pursuant to chapter 719.

2.Written statement between marketplace facilitators and marketplace sellers. A marketplace facilitator shall provide to a marketplace seller that sells tangible personal property or taxable services through the marketplace operated by the marketplace facilitator a written statement in which the marketplace fa

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This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers.
1.
Responsibilities of marketplace facilitator.
A marketplace facilitator is considered a retailer for each sale of tangible personal property or taxable services for delivery in this State that the marketplace facilitator facilitates on or through its marketplace, including for the collection of the recycling assistance fee pursuant to chapter 719.
2.
Written statement between marketplace facilitators and marketplace sellers.
A marketplace facilitator shall provide to a marketplace seller that sells tangible personal property or taxable services through the marketplace operated by the marketplace facilitator a written statement in which the marketplace facilitator explicitly provides that the marketplace facilitator will collect and remit the taxes imposed pursuant to this Part on all taxable sales the marketplace facilitator facilitates for the marketplace seller.
3.
Responsibilities of marketplace seller.
For sales facilitated by a marketplace facilitator, when the marketplace seller has received a written statement from the marketplace facilitator that satisfies the requirements of subsection 2:
4.
Room remarketers and transient rental platforms.

Subsections 1 to 3 do not apply to the rental of living quarters by a room remarketer or through a transient rental platform.