§1763. Presumptions
The burden of proving that a transaction was not taxable is on the person charged with tax liability. The presumption that a sale was not for resale may be overcome during an audit or upon reconsideration if the seller proves that the purchaser was the holder of a currently valid resale certificate as provided in section 1754-B at the time of the sale or proves through other means that the property purchased was purchased for resale by the purchaser in the ordinary course of business. Notwithstanding section 1752, subsection 11, paragraph B, if the seller satisfies the seller's burden of proof, the sale is not considered a retail sale. [PL 2007, c. 693, §16 (AMD).]
SECTION HISTORY
PL 2007, c. 693, §16 (AMD).
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36 §1752-A. Residence (REPEALED)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 Registration of sellers (REPEALED)
36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)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36 §1760-A. Legislative review of sales tax exemptions (REPEALED)
36 §1760-B. Consistency (REPEALED)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 Sale of business; purchaser liable for tax (REPEALED)