Maine Revised Statutes
Ch. 211 PDF
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Title 36 Contents
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Title 36, 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36 §1752-A. Residence (REPEALED)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 Registration of sellers (REPEALED)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 (WHOLE SECTION TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10)
36 §1758. Use tax on interim rental of property purchased for resale (REPEALED) (WHOLE SECTION REPEAL SUSPENDED UNTIL REFERENDUM ON 6/8/10)
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36 §1760-A. Legislative review of sales tax exemptions (REPEALED)
36 §1760-B. Consistency (REPEALED)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 (TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10)
36 §1760-C. Exempt activities (EFFECT OF TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §1761. Advertising of payment by retailer
36 §1762. Sale of business; purchaser liable for tax (REPEALED)
36 §1763. Presumptions (TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10)
36 §1763. Presumptions (EFFECT OF TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §1764. Tax against certain casual sales
36 §1765. Trade-in credit