Section 125-803-03 - Persons required to withhold Maine income taxA.Generally. Any person who maintains an office or transacts business in Maine and who is required to withhold federal income tax from a payment must also withhold Maine income tax, unless the payment constitutes income that is excluded from taxation under Maine law.B.Pass-through entities. A pass-through entity doing business in Maine must withhold Maine income tax for nonresident members based on Maine-source member income.C.Voluntary withholding. A payer who is not otherwise required to withhold Maine income tax may register solely for the purpose of withholding Maine income tax if the payer and the payee agree to have Maine income tax withheld from payments to the payee. Once registered, the payer will be treated as a person required to withhold Maine income tax and must comply with the reporting and payment requirements set forth in this rule.D.Buyers of real property. A buyer of real property located in Maine must withhold Maine tax from the consideration paid that is attributable to sellers of the property, in accordance with 36 M.R.S. §5250-A and instructions or other guidance published by MRS. A buyer that withholds Maine income tax from a seller must file a withholding statement on forms prescribed by the Assessor identifying the seller, the amount withheld, and any other information required on the statement. In the case of multiple sellers of a single property, the buyer must complete a separate withholding statement for each seller subject to withholding.18-125 C.M.R. ch. 803, § 03