GENERAL PROVISIONS

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. SALES AND USE TAX
  5. GENERAL PROVISIONS

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Section
36 §1751

Short title

Section
36 §1752

Definitions

Section
36 §1752-A

Residence (REPEALED)

Section
36 §1753

Tax is a levy on consumer

Section
36 §1754

Registration of sellers (REPEALED)

Section
36 §1754-A

Registration of owners of space temporarily rented as retail space (REPEALED)

Section
36 §1754-B

Registration of sellers

Section
36 §1755

No registration unless tax paid

Section
36 §1756

Voluntary registration

Section
36 §1757

Revocation of registration

Section
36 §1758

Use tax on interim rental of property purchased for resale

Section
36 §1759

Bonds

Section
36 §1760

Exemptions

Section
36 §1760-A

Legislative review of sales tax exemptions (REPEALED)

Section
36 §1760-B

Consistency (REPEALED)

Section
36 §1760-C

Exempt activities

Section
36 §1760-D

Exemptions of certain products; information posted on publicly accessible website

Section
36 §1761

Advertising of payment by retailer

Section
36 §1762

Sale of business; purchaser liable for tax (REPEALED)

Section
36 §1763

Presumptions

Section
36 §1764

Tax against certain casual sales

Section
36 §1765

Trade-in credit