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2010 Maine Code
TITLE 36: TAXATION
Chapter 211: GENERAL PROVISIONS
36 §1753. Tax is a levy on consumer


36 ME Rev Stat § 1753 (2010 through 124th Legis) What's This?

Part 3: SALES AND USE TAX

§1753. Tax is a levy on consumer

The liability for, or the incidence of, the tax imposed by this Part is declared to be a levy on the consumer. The retailer shall add the amount of the tax to the sale price and may state the amount of the tax separately from the sale price of tangible personal property or taxable services on price display signs, sales or delivery slips, bills and statements which advertise or indicate the sale price of that property or those services. [1987, c. 497, §26 (RPR).]

SECTION HISTORY

1987, c. 497, §26 (RPR).

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