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us-me/statute/title-36/chapter-211 — GENERAL PROVISIONS · Axiom

Axiom
Maine
Statutes
Title 36

General Provisions

22 sections

Short title
Definitions
Residence
Tax is a levy on consumer
Registration of sellers
Registration of owners of space temporarily rented as retail space
Registration of sellers
No registration unless tax paid
Voluntary registration
Revocation of registration
Use tax on interim rental of property purchased for resale
Bonds
Exemptions
Legislative review of sales tax exemptions
Consistency
Exempt activities
Exemptions of certain products; information posted on publicly accessible website
Advertising of payment by retailer
Sale of business; purchaser liable for tax
Presumptions
Tax against certain casual sales and rentals
Trade-in credit