Sale of business; purchaser liable for tax

Last amended: PL 1985, c. 535, §4 (AMD). PL 1991, c. 846, §23 (RP). PL 1991, c. 846, §39 (AFF).

Source: view the official text

Report a problem with this page

Report a problem

What's wrong?

Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else

Tell us more (optional)

Sent anonymously with this page's citation. No personal information is collected.

Cancel Send report

In this chapter (22 sections)

1. 1751 · Short title
2. 1752 · Definitions
3. 1752-A · Residence
4. 1753 · Tax is a levy on consumer
5. 1754 · Registration of sellers
6. 1754-A · Registration of owners of space temporarily rented as retail…
7. 1754-B · Registration of sellers
8. 1755 · No registration unless tax paid
9. 1756 · Voluntary registration
10. 1757 · Revocation of registration
11. 1758 · Use tax on interim rental of property purchased for resale
12. 1759 · Bonds
13. 1760 · Exemptions
14. 1760-A · Legislative review of sales tax exemptions
15. 1760-B · Consistency
16. 1760-C · Exempt activities
17. 1760-D · Exemptions of certain products; information posted on publicly…
18. 1761 · Advertising of payment by retailer
19. 1762 · Sale of business; purchaser liable for tax
20. 1763 · Presumptions
21. 1764 · Tax against certain casual sales and rentals
22. 1765 · Trade-in credit

Full table of contents →