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143 chapters · 917 sections in this title.
36 M.R.S. § 1811 Sales tax
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1. Tax imposed; rates. A tax is imposed on the value of all tangible personal property, products transferred electronically and taxable services sold at retail in this State. Value is measured by the sale price. A. For sales occurring on or after October 1, 2013 and before Januar…
36 M.R.S. § 1811-A Credit for worthless accounts
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The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so col…
36 M.R.S. § 1811-B Credit for tax paid on purchases for resale
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A retailer registered under section 1754‑B or 1756 may claim a credit for sales tax imposed by this Part if the retailer has paid the sales tax on tangible personal property purchased for resale at retail sale. The credit may be claimed only on the return that corresponds to the …
36 M.R.S. § 1812 Adding tax to sale price
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1. Computation. 1-A. Computation. Every retailer shall 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 reta…