There is a newer version of the Maine Revised Statutes
2010 Maine Code
TITLE 36: TAXATION
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- 36 §1752-A. Residence (REPEALED)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 Registration of sellers (REPEALED)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
- 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- 36 §1760-A. Legislative review of sales tax exemptions (REPEALED)
- 36 §1760-B. Consistency (REPEALED)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. Determination of exemptions for products used in commercial agricultural or silvicultural production or animal agriculture; 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 Sale of business; purchaser liable for tax (REPEALED)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
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