Title 36, Title 36

Whenever tangible personal property is required by the laws of this State to be registered for use within the State the applicant for registration, whether or not the owner, must either pay the sales tax or use tax or prove that the tax is not due. The applicant shall file a deal…

Every seller of tangible personal property or taxable services that is not required by section 1754‑B to register may register upon those terms that the assessor prescribes. Upon registration, the seller has the rights and duties of a person required to be registered and is subje…

The State Tax Assessor may revoke the registration certificate of a registrant who fails to file, within 15 days after receipt of notice, a bond or deposit required under section 1759 and may revoke for cause a registration certificate issued under this Part. The assessor may rev…

Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754‑B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditi…

Subject to the provisions of section 1760‑C, no tax on sales or use may be collected upon or in connection with: [PL 2019, c. 379, Pt. B, §4 (AMD).] 1. Exemptions by constitutional provisions. Sales which this State is prohibited from taxing under the Constitution or laws of the …

The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes apply only if the property or service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. The tax exe…

1. List of products. The assessor shall post on the bureau's publicly accessible website, and update quarterly, a list of products used in commercial agricultural or silvicultural crop production or in animal agricultural production with respect to which the assessor has made a w…

It is unlawful for any retailer to advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part of the tax imposed by chapters 211 to 225 will be assumed or absorbed by the retailer, or that it will not be added to or included …

The burden of proving that a transaction was not taxable is on the person charged with tax liability. The presumption that a sale was not for resale may be overcome during an audit or upon reconsideration if the seller proves that the purchaser was the holder of a currently valid…

The tax imposed by this Part must be levied upon all casual rentals of living quarters in a hotel, rooming house, tourist camp or trailer camp and upon all casual sales, including rentals pursuant to section 1752, subsection 13, involving the sale of trailers, truck campers, moto…

When one or more items in one of the following categories are traded in toward the sale price of another item in that same category, the tax imposed by this Part must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of…