Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Maine
/
TITLE 36: TAXATION
/
Part 3: SALES AND USE TAX
/
Chapter 211: GENERAL PROVISIONS
Chapter 211: GENERAL PROVISIONS
36 §1751. Short title
36 §1752. Definitions
36 §1752-A. Residence (REPEALED)
36 §1753. Tax is a levy on consumer
36 §1754. Registration of sellers (REPEALED)
36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)
36 §1754-B. Registration of sellers
36 §1755. No registration unless tax paid
36 §1756. Voluntary registration
36 §1757. Revocation of registration
36 §1758. Use tax on interim rental of property purchased for resale
36 §1759. Bonds
36 §1760. Exemptions
36 §1760-A. Legislative review of sales tax exemptions (REPEALED)
36 §1760-B. Consistency (REPEALED)
36 §1760-C. Exempt activities
36 §1760-D. Exemptions of certain products; information posted on publicly accessible website
36 §1761. Advertising of payment by retailer
36 §1762. Sale of business; purchaser liable for tax (REPEALED)
36 §1763. Presumptions
36 §1764. Tax against certain casual sales
36 §1765. Trade-in credit