Maine Revised Statutes
Part 4: BUSINESS TAXES
Chapter 358: SERVICE PROVIDER TAX

36 §2551. Definitions - §2551. Definitions As used in this chapter, unless the context...

36 §2552. Tax imposed - §2552. Tax imposed 1. Rate. Effective January 1, 2016, a...

36 §2553. Registration of service providers - §2553. Registration of service providers 1. Persons required to register;...

36 §2554. Return and payment of tax - §2554. Return and payment of tax 1. Monthly report required....

36 §2555. Overpayments; refunds - §2555. Overpayments; refunds If the assessor determines, upon written application...

36 §2555-A. Refund or credit to customer - §2555-A. Refund or credit to customer A service provider tax...

36 §2556. Sourcing rules for mobile telecommunications services - §2556. Sourcing rules for mobile telecommunications services 1. Sourcing rule;...

36 §2557. Exemptions - §2557. Exemptions The tax imposed by this chapter does not...

36 §2558. Requirement to file amended return - §2558. Requirement to file amended return 1. Amended return required....

36 §2559. Application of revenues - §2559. Application of revenues Revenues derived by the tax imposed...

36 §2560. Exempt activities - §2560. Exempt activities A tax exemption provided by section 2557...