§1751. Short title
Chapters 211 to 225 shall be known and may be cited as the "Sales and Use Tax Law."
Structure Maine Revised Statutes
Chapter 211: GENERAL PROVISIONS
36 §1752-A. Residence (REPEALED)
36 §1753. Tax is a levy on consumer
36 §1754. Registration of sellers (REPEALED)
36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)
36 §1754-B. Registration of sellers
36 §1755. No registration unless tax paid
36 §1756. Voluntary registration
36 §1757. Revocation of registration
36 §1758. Use tax on interim rental of property purchased for resale
36 §1760-A. Legislative review of sales tax exemptions (REPEALED)
36 §1760-B. Consistency (REPEALED)
36 §1760-D. Exemptions of certain products; information posted on publicly accessible website
36 §1761. Advertising of payment by retailer
36 §1762. Sale of business; purchaser liable for tax (REPEALED)