Maine Revised Statutes
TITLE 36: TAXATION
Part 3: SALES AND USE TAX

36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED) - §1754-A. Registration of owners of space temporarily rented as retail...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36 §1760-A. Legislative review of sales tax exemptions (REPEALED) - §1760-A. Legislative review of sales tax exemptions (REPEALED) SECTION HISTORY...

36 §1760-B. Consistency (REPEALED) - §1760-B. Consistency (REPEALED) SECTION HISTORY PL 1985, c. 691, §17...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 Sale of business; purchaser liable for tax (REPEALED) - §1762. Sale of business; purchaser liable for tax (REPEALED) SECTION...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...

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...

Chapter 215: USE TAX

36 §1861. Imposition - §1861. Imposition A tax is imposed, at the respective rate...

36 §1861-A. Reporting use tax on individual income tax returns - §1861-A. Reporting use tax on individual income tax returns The...

36 §1862. Sales or use tax paid to another jurisdiction - §1862. Sales or use tax paid to another jurisdiction The...

36 §1863. No tax on returned merchandise donated to charity (REPEALED) - §1863. No tax on returned merchandise donated to charity (REPEALED)...

36 §1864. No use tax on donations to exempt organization - §1864. No use tax on donations to exempt organization A...

36 §1865. Deposit of use taxes paid on certain fuels - §1865. Deposit of use taxes paid on certain fuels The...

Chapter 217: ADMINISTRATION AND OPERATION (REPEALED)

36 §1901. Powers of Tax Assessor (REPEALED) - §1901. Powers of Tax Assessor (REPEALED) SECTION HISTORY PL 1981,...

36 §1902. Assistants (REPEALED) - §1902. Assistants (REPEALED) SECTION HISTORY PL 1977, c. 165, §1...

36 §1903. Examination of records and premises (REPEALED) - §1903. Examination of records and premises (REPEALED) SECTION HISTORY PL...

36 §1904. Hearings (REPEALED) - §1904. Hearings (REPEALED) SECTION HISTORY PL 1981, c. 706, §23...

36 §1905. Witnesses (REPEALED) - §1905. Witnesses (REPEALED) SECTION HISTORY PL 1981, c. 706, §23...

36 §1906. Notices, how given (REPEALED) - §1906. Notices, how given (REPEALED) SECTION HISTORY PL 1979, c....

Chapter 218: TRUST FUNDS (REPEALED)

36 §1921. Taxes held in trust for the Tax Assessor (REPEALED) - §1921. Taxes held in trust for the Tax Assessor (REPEALED)...

36 §1922. Notice to segregate trust funds (REPEALED) - §1922. Notice to segregate trust funds (REPEALED) SECTION HISTORY PL...

36 §1923. Revocation of registration (REPEALED) - §1923. Revocation of registration (REPEALED) SECTION HISTORY PL 1977, c....

36 §1924. Misappropriation of trust funds (REPEALED) - §1924. Misappropriation of trust funds (REPEALED) SECTION HISTORY PL 1977,...

36 §1925. Remedies not exclusive (REPEALED) - §1925. Remedies not exclusive (REPEALED) SECTION HISTORY PL 1977, c....

Chapter 219: ASSESSMENT AND COLLECTION OF TAX

36 §1951. Collection of tax; report to Tax Assessor (REPEALED) - §1951. Collection of tax; report to Tax Assessor (REPEALED) SECTION...

36 §1951-A. Collection of tax; report to State Tax Assessor - §1951-A. Collection of tax; report to State Tax Assessor 1....

36 §1951-B. Collection of tax by remote sellers (REPEALED) - §1951-B. Collection of tax by remote sellers (REPEALED) SECTION HISTORY...

36 §1951-C. Collection of tax by marketplace facilitators and marketplace sellers - §1951-C. Collection of tax by marketplace facilitators and marketplace sellers...

36 §1952. Payment of tax - §1952. Payment of tax The taxes imposed by chapters 211...

36 §1952-A. Payment of tax on vehicles and recreational vehicles - §1952-A. Payment of tax on vehicles and recreational vehicles The...

36 §1952-B. Manufactured housing - §1952-B. Manufactured housing The tax imposed by this Part on...

36 §1953. Tax a debt; recovery; preference - §1953. Tax a debt; recovery; preference The taxes, interest and...

36 §1954. Arbitrary assessment (REPEALED) - §1954. Arbitrary assessment (REPEALED) SECTION HISTORY PL 1965, c. 196,...

36 §1955. Deficiency assessment (REPEALED) - §1955. Deficiency assessment (REPEALED) SECTION HISTORY PL 1965, c. 196,...

36 §1955-A. Failure to pay tax on vehicles - §1955-A. Failure to pay tax on vehicles If, after notice...

36 §1955-B. Payment of tax on vehicles resulting in protest - §1955-B. Payment of tax on vehicles resulting in protest If...

36 §1955-C. Assessment for vehicles - §1955-C. Assessment for vehicles Certificates forwarded to the State Tax...

36 §1956. Jeopardy assessments (REPEALED) - §1956. Jeopardy assessments (REPEALED) SECTION HISTORY PL 1977, c. 316,...

36 §1957. Petition for reconsideration of assessment (REPEALED) - §1957. Petition for reconsideration of assessment (REPEALED) SECTION HISTORY PL...

36 §1958. Appeals (REPEALED) - §1958. Appeals (REPEALED) SECTION HISTORY PL 1977, c. 694, §704...

36 §1959. Warrant; request for (REPEALED) - §1959. Warrant; request for (REPEALED) SECTION HISTORY PL 1975, c....

36 §1960. -- issuance (REPEALED) - §1960. -- issuance (REPEALED) SECTION HISTORY PL 1985, c. 691,...

36 §1961. Lien of tax (REPEALED) - §1961. Lien of tax (REPEALED) SECTION HISTORY PL 1975, c....

36 §1962. Form and effect (REPEALED) - §1962. Form and effect (REPEALED) SECTION HISTORY PL 1973, c....

36 §1963. -- arrest and commitment (REPEALED) - §1963. -- arrest and commitment (REPEALED) SECTION HISTORY PL 1971,...

36 §1964. Priority of tax (REPEALED) - §1964. Priority of tax (REPEALED) SECTION HISTORY PL 2005, c....

36 §1965. Enforcement of lien (REPEALED) - §1965. Enforcement of lien (REPEALED) SECTION HISTORY PL 1975, c....

Chapter 221: OVERPAYMENTS, REFUNDS

36 §2011. Overpayment; refunds - §2011. Overpayment; refunds If the State Tax Assessor determines, upon...

36 §2012. Refund of sales tax on goods removed from State - §2012. Refund of sales tax on goods removed from State...

36 §2013. Refund of sales tax on depreciable machinery and equipment purchases - §2013. Refund of sales tax on depreciable machinery and equipment...

36 §2014. Fish passage facilities - §2014. Fish passage facilities Taxes on the sale or use...

36 §2015. Rental vehicle excise tax reimbursement - §2015. Rental vehicle excise tax reimbursement 1. Report. Annually, on...

36 §2016. Pine Tree Development Zone businesses; reimbursement of certain taxes - §2016. Pine Tree Development Zone businesses; reimbursement of certain taxes...

36 §2017. Qualified community wind power generator; reimbursement of certain taxes (REPEALED) - §2017. Qualified community wind power generator; reimbursement of certain taxes...

36 §2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017) (REPEALED) - §2018. Reimbursement of certain taxes relating to advanced communications technology...

36 §2019. Refund of sales tax on purchases of parts and supplies (REPEALED) - §2019. Refund of sales tax on purchases of parts and...

36 §2020. Refund of sales tax on purchases of parts and supplies for windjammers - §2020. Refund of sales tax on purchases of parts and...

36 §2021. Refund of sales and use tax on purchases of battery energy storage systems - §2021. Refund of sales and use tax on purchases of...

Chapter 223: RECORDS

36 §2061. Records of retailers (REPEALED) - §2061. Records of retailers (REPEALED) SECTION HISTORY PL 1965, c....

36 §2062. Tax assessor's records confidential (REPEALED) - §2062. Tax assessor's records confidential (REPEALED) SECTION HISTORY PL 1969,...

Chapter 225: ENFORCEMENT AND PENALTIES

36 §2111. Injunctions (REPEALED) - §2111. Injunctions (REPEALED) SECTION HISTORY PL 1981, c. 470, §A158...

36 §2112. Penalties (REPEALED) - §2112. Penalties (REPEALED) SECTION HISTORY PL 1977, c. 679, §8...

36 §2113. Criminal penalties (REPEALED) - §2113. Criminal penalties (REPEALED) SECTION HISTORY PL 1977, c. 696,...

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Maine Revised Statutes TITLE 36: TAXATION Part 3: SALES AND USE TAX

Maine Revised Statutes
TITLE 36: TAXATION
Part 3: SALES AND USE TAX