Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1751
Short title
Official textlegislature.maine.gov
Chapters 211 to 225 shall be known and may be cited as the "Sales and Use Tax Law."
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
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Source: view the official text
In this chapter (22 sections)
- 1751 · Short title
- 1752 · Definitions
- 1752-A · Residence
- 1753 · Tax is a levy on consumer
- 1754 · Registration of sellers
- 1754-A · Registration of owners of space temporarily rented as retail…
- 1754-B · Registration of sellers
- 1755 · No registration unless tax paid
- 1756 · Voluntary registration
- 1757 · Revocation of registration
- 1758 · Use tax on interim rental of property purchased for resale
- 1759 · Bonds
- 1760 · Exemptions
- 1760-A · Legislative review of sales tax exemptions
- 1760-B · Consistency
- 1760-C · Exempt activities
- 1760-D · Exemptions of certain products; information posted on publicly…
- 1761 · Advertising of payment by retailer
- 1762 · Sale of business; purchaser liable for tax
- 1763 · Presumptions
- 1764 · Tax against certain casual sales and rentals
- 1765 · Trade-in credit