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U.S. State Codes
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Maine
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TITLE 36: TAXATION
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Part 4: BUSINESS TAXES
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Chapter 358: SERVICE PROVIDER TAX
Chapter 358: SERVICE PROVIDER TAX
36 §2551. Definitions
36 §2552. Tax imposed
36 §2553. Registration of service providers
36 §2554. Return and payment of tax
36 §2555. Overpayments; refunds
36 §2555-A. Refund or credit to customer
36 §2556. Sourcing rules for mobile telecommunications services
36 §2557. Exemptions
36 §2558. Requirement to file amended return
36 §2559. Application of revenues
36 §2560. Exempt activities