SERVICE PROVIDER TAX

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. BUSINESS TAXES
  5. SERVICE PROVIDER TAX

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Section
36 §2551

Definitions

Section
36 §2552

Tax imposed

Section
36 §2553

Registration of service providers

Section
36 §2554

Return and payment of tax

Section
36 §2555

Overpayments; refunds

Section
36 §2555-A

Refund or credit to customer

Section
36 §2556

Sourcing rules for mobile telecommunications services

Section
36 §2557

Exemptions

Section
36 §2558

Requirement to file amended return

Section
36 §2559

Application of revenues

Section
36 §2560

Exempt activities