Title 36, §1812: Adding tax to sale price

§1812. Adding tax to sale price

1. (TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10) Computation. Every retailer shall add the sales tax imposed by chapters 211 to 225, or the average equivalent of that tax, to his sale price, except as otherwise provided, and when added the tax shall constitute a part of the price, shall be a debt of the purchaser to the retailer until paid and shall be recoverable at law in the same manner as the purchase price. When the sale price shall involve a fraction of a dollar, the tax shall be added to the sale price upon the following schedules:

A. [1999, c. 414, §24 (RP).]

A-1. If the tax rate is 5%:

Amount of Sale Price	Amount of Tax
$0.01 to $0.10, inclusive	0¢
.11 to .20, inclusive	1¢
.21 to .40, inclusive	2¢
.41 to .60, inclusive	3¢
.61 to .80, inclusive	4¢
.81 to 1.00, inclusive	5¢

[1999, c. 401, Pt. X, §4 (NEW).]

Paragraph A-1 as enacted by PL 1999, c. 414, §25 is REALLOCATED TO TITLE 36, SECTION 1812, SUBSECTION 1, PARAGRAPH A-2

A-2. (REALLOCATED FROM T. 36, §1812, sub-§1, ¶A-1) If the tax rate is 5 1/2%:

Amount of Sale Price	Amount of Tax
$0.01 to $0.09, inclusive	0¢
.10 to .18, inclusive	1¢
.19 to .36, inclusive	2¢
.37 to .54, inclusive	3¢
.55 to .72, inclusive	4¢
.73 to .90, inclusive	5¢
.91 to 1.09, inclusive	6¢
1.10 to 1.27, inclusive	7¢
1.28 to 1.45, inclusive	8¢
1.46 to 1.63, inclusive	9¢
1.64 to 1.81, inclusive	10¢
1.82 to 2.00, inclusive	11¢

[1999, c. 790, Pt. A, §48 (RAL).]

B. If the tax rate is 7%:

Amount of Sale Price	Amount of Tax
$0.01 to $0.07, inclusive	0¢
.08 to .21, inclusive	1¢
.22 to .35, inclusive	2¢
.36 to .49, inclusive	3¢
.50 to .64, inclusive	4¢
.65 to .78, inclusive	5¢
.79 to .92, inclusive	6¢
.93 to 1.00, inclusive	7¢

[1987, c. 402, Pt. A, §181 (RPR).]

C. [1991, c. 528, Pt. RRR, (AFF); 1991, c. 528, Pt. XX, §7 (AFF); 1991, c. 591, Pt. XX, §7 (AFF); 1991, c. 528, Pt. XX, §5 (RP); 1991, c. 591, Pt. XX, §5 (RP).]

D. If the tax rate is 10%:

Amount of Sale Price	Amount of Tax
$0.01 to $0.10, inclusive	0¢
.11 to .20, inclusive	2¢
.21 to .40, inclusive	4¢
.41 to .60, inclusive	6¢
.61 to .80, inclusive	8¢
.81 to 1.00, inclusive	10¢

[1995, c. 281, §20 (NEW).]

When the sale price exceeds $1, the tax to be added to the price shall be the scheduled amount for each whole dollar plus the scheduled amount for each fractional part of $1.

[ 1999, c. 790, Pt. A, §48 (RAL) .]

1. (EFFECT OF TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10) Computation. Every retailer must add the sales tax imposed by section 1811 to the sale price on all sales of tangible personal property and taxable services that are subject to tax under this Part. The tax when so added is a debt of the purchaser to the retailer until it is paid and is recoverable at law by the retailer from the purchaser in the same manner as the sale price. When the sale price involves a fraction of a dollar, the tax computation must be carried to the 3rd decimal place, then rounded down to the next whole cent whenever the 3rd decimal place is one, 2, 3 or 4 and rounded up to the next whole cent whenever the 3rd decimal place is 5, 6, 7, 8 or 9.

A. [.]

[PL 1999, c. 414, § 24 (RP).]

A-1. [2009, c. 382, Pt. B, §52 (AFF); 2009, c. 382, Pt. B, §37 (RP).]

Paragraph A-1 as enacted by PL 1999, c. 414, §25 is REALLOCATED TO TITLE 36, SECTION 1812, SUBSECTION 1, PARAGRAPH A-2

A-2. [2009, c. 382, Pt. B, §52 (AFF); 2009, c. 382, Pt. B, §37 (RP).]

B. [2009, c. 382, Pt. B, §52 (AFF); 2009, c. 382, Pt. B, §37 (RP).]

C. [1991, c. 528, Pt. RRR, (AFF); 1991, c. 528, Pt. XX, §7 (AFF); 1991, c. 591, Pt. XX, §7 (AFF); 1991, c. 528, Pt. XX, §5 (RP); 1991, c. 591, Pt. XX, §5 (RP).]

D. [2009, c. 382, Pt. B, §52 (AFF); 2009, c. 382, Pt. B, §37 (RP).]

[ 2009, c. 382, Pt. B, §52 (AFF); 2009, c. 382, Pt. B, §37 (RPR) .]

2. (TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10) Several items. When several purchases are made together and at the same time, the tax must be computed on the total amount of the several items, except that purchases taxed at different rates must be separately totaled.

[ 1991, c. 846, §24 (AMD) .]

2. (EFFECT OF TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10) Several items. When several purchases are made together and at the same time, the tax may be computed on each item individually or on the total amount of the several items, as the retailer may elect.

[ 2009, c. 382, Pt. B, §38 (AMD); 2009, c. 382, Pt. B, §52 (AFF) .]

3. Breakage. Breakage under this section shall be retained by the retailer as compensation for the collection.

[ 1987, c. 402, Pt. A, §181 (NEW) .]

SECTION HISTORY

P&SL 1967, c. 191, §D2 (AMD). 1967, c. 544, §93 (AMD). 1967, c. 544, §112 (RP). 1969, c. 295, §3 (AMD). 1985, c. 783, §6 (RPR). 1987, c. 402, §A181 (RPR). 1989, c. 588, §§B3,B4 (AMD). 1989, c. 871, §17 (AMD). 1991, c. 528, §§XX3-5 (AMD). 1991, c. 591, §§XX3-5 (AMD). 1991, c. 846, §24 (AMD). 1991, c. 528, §§XX7,8,RRR (AFF). 1991, c. 591, §§XX7,8 (AFF). 1993, c. 410, §LLL2 (AMD). 1993, c. 410, §LLL5 (AFF). 1995, c. 281, §20 (AMD). 1999, c. 401, §X4 (AMD). 1999, c. 414, §§24,25 (AMD). 1999, c. 790, §A48 (AMD). 2009, c. 382, Pt. B, §§37, 38 (AMD). 2009, c. 382, Pt. B, §52 (AFF).

Maine Revised Statutes

§1812. Adding tax to sale price

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