ME LD68

Extends the deadline for taxpayers to file property tax exemption reports from April 1st to May 1st, while allowing assessors to grant additional extensions of up to 3 months for good cause

Clarifies that sales tax exemptions for nonresident watercraft purchases do not apply to leases or rentals of watercraft to nonresidents

Expands motor vehicle sales tax exemptions for tribal members and tribal entities to include vehicles intended to be driven or transported to tribal land immediately upon receipt

Requires property owners who rent multiple living quarters, trailers, motor vehicles, watercraft, or aircraft to collect sales tax on all rentals regardless of duration, even if each unit is rented fewer than 15 days per year

Makes technical corrections to income tax provisions regarding retirement plan distributions, partnership audit procedures, and employment tax increment financing program eligibility