(4) Delivers, installs, assembles or performs maintenance services for the seller's
customers within the State;
(5) Facilitates the seller's delivery of property to customers in the State by
allowing the seller's customers to pick up property sold by the seller at an office,
distribution facility, warehouse, storage place or similar place of business
maintained by the person in the State; or
(6) Conducts any activities in the State that are significantly associated with the
seller's ability to establish and maintain a market in the State for the seller's sales.
A seller who meets the requirements of this paragraph shall register with the assessor
and collect and remit taxes in accordance with the provisions of this Part. A seller
may rebut the presumption created in this paragraph by demonstrating that the
person's activities in the State are not significantly associated with the seller's ability
to establish or maintain a market in this State for the seller's sales.
C. A seller that does not otherwise meet the requirements of paragraph B is
presumed to be engaged in the business of selling tangible personal property or
taxable services for use in this State if the seller enters into an agreement with a
person under which the person, for a commission or other consideration, while within
this State:
(1) Directly or indirectly refers potential customers, whether by a link on an
Internet website, by telemarketing, by an in-person presentation or otherwise, to
the seller; and
(2) The cumulative gross receipts from retail sales by the seller to customers in
the State who are referred to the seller by all persons with this type of an
agreement with the seller are in excess of $10,000 during the preceding 12
months.
A seller who meets the requirements of this paragraph shall register with the assessor
and collect and remit taxes in accordance with the provisions of this Part.
A seller may rebut the presumption created in this paragraph by submitting proof that
the person with whom the seller has an agreement did not engage in any activity
within the State that was significantly associated with the seller's ability to establish
or maintain the seller's market in the State during the preceding 12 months. Such
proof may consist of sworn, written statements from all of the persons within this
State with whom the seller has an agreement stating that they did not engage in any
solicitation in the State on behalf of the seller during the preceding 12 months; these
statements must be provided and obtained in good faith.
A person who enters into an agreement with a seller under this paragraph to refer
customers by a link on an Internet website is not required to register or collect taxes
under this Part solely because of the existence of the agreement.
Sec. 4. 36 MRSA §1754-B, sub-§§1-B and 1-C are enacted to read:
1-B. Persons required to register. Except as otherwise provided in this section and
section 1951-C, the following persons, other than casual sellers, shall register with the
assessor and collect and remit taxes in accordance with the provisions of this Part: