Maine Revised Statutes
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX

36 §1811. Sales tax - §1811. Sales tax 1. Tax imposed; rates. A tax is...

36 §1811-A. Credit for worthless accounts - §1811-A. Credit for worthless accounts The tax paid on sales...

36 §1811-B. Credit for tax paid on purchases for resale - §1811-B. Credit for tax paid on purchases for resale A...

36 §1812. Adding tax to sale price - §1812. Adding tax to sale price 1. Computation. [PL 2017,...

36 §1813. Illegal collection of sales tax prohibited - §1813. Illegal collection of sales tax prohibited Any retailer who...

36 §1814. Excessive and erroneous collections - §1814. Excessive and erroneous collections 1. Tax liability. Whenever the...

36 §1815. Tax from sales occurring on tribal land - §1815. Tax from sales occurring on tribal land 1. Passamaquoddy...

36 §1816. Special rules for mobile telecommunications services (REPEALED) - §1816. Special rules for mobile telecommunications services (REPEALED) SECTION HISTORY...

36 §1817. Taxes on retail marijuana and retail marijuana products (REPEALED) - §1817. Taxes on retail marijuana and retail marijuana products (REPEALED)...

36 §1818. Tax on adult use cannabis and adult use cannabis products - §1818. Tax on adult use cannabis and adult use cannabis...

36 §1819. Sourcing - §1819. Sourcing 1. "Receive" and "receipt" defined. For the purposes...

36 §1820. Tax on rental of all-terrain vehicles - §1820. Tax on rental of all-terrain vehicles By the 20th...