Maine Revised Statutes
Part 3: SALES AND USE TAX
Chapter 211: GENERAL PROVISIONS

36 §1751. Short title - §1751. Short title Chapters 211 to 225 shall be known...

36 §1752. Definitions - §1752. Definitions The following words, terms and phrases when used...

36 §1752-A. Residence (REPEALED) - §1752-A. Residence (REPEALED) SECTION HISTORY PL 1999, c. 414, §18...

36 §1753. Tax is a levy on consumer - §1753. Tax is a levy on consumer The tax imposed...

36 §1754. Registration of sellers (REPEALED) - §1754. Registration of sellers (REPEALED) SECTION HISTORY PL 1965, c....

36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED) - §1754-A. Registration of owners of space temporarily rented as retail...

36 §1754-B. Registration of sellers - §1754-B. Registration of sellers 1. Persons required to register. [PL...

36 §1755. No registration unless tax paid - §1755. No registration unless tax paid Whenever tangible personal property...

36 §1756. Voluntary registration - §1756. Voluntary registration Every seller of tangible personal property or...

36 §1757. Revocation of registration - §1757. Revocation of registration The State Tax Assessor may revoke...

36 §1758. Use tax on interim rental of property purchased for resale - §1758. Use tax on interim rental of property purchased for...

36 §1759. Bonds - §1759. Bonds Either as a condition for issuance or subsequent...

36 §1760. Exemptions - §1760. Exemptions (CONTAINS TEXT WITH VARYING EFFECTIVE DATES) Subject to...

36 §1760-A. Legislative review of sales tax exemptions (REPEALED) - §1760-A. Legislative review of sales tax exemptions (REPEALED) SECTION HISTORY...

36 §1760-B. Consistency (REPEALED) - §1760-B. Consistency (REPEALED) SECTION HISTORY PL 1985, c. 691, §17...

36 §1760-C. Exempt activities - §1760-C. Exempt activities The tax exemptions provided by section 1760...

36 §1760-D. Exemptions of certain products; information posted on publicly accessible website - §1760-D. Exemptions of certain products; information posted on publicly accessible...

36 §1761. Advertising of payment by retailer - §1761. Advertising of payment by retailer It is unlawful for...

36 §1762. Sale of business; purchaser liable for tax (REPEALED) - §1762. Sale of business; purchaser liable for tax (REPEALED) SECTION...

36 §1763. Presumptions - §1763. Presumptions The burden of proving that a transaction was...

36 §1764. Tax against certain casual sales - §1764. Tax against certain casual sales The tax imposed by...

36 §1765. Trade-in credit - §1765. Trade-in credit When one or more items in one...