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143 chapters · 917 sections in this title.
36 M.R.S. § 1861 Imposition
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A tax is imposed, at the respective rate provided in section 1811, on the use or other consumption in this State of tangible personal property or a service, the sale of which would be subject to tax under section 1764 or 1811. Every person so using or otherwise consuming is liabl…
36 M.R.S. § 1861-A Reporting use tax on individual income tax returns
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The assessor shall provide that individuals report use tax on items with a sale price of $5,000 or less on their Maine individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability for the period of the tax return. Alternatively, they ma…
36 M.R.S. § 1862 Sales or use tax paid to another jurisdiction
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The tax imposed by this Part does not apply to the use, storage or other consumption in this State of tangible personal property or taxable services purchased outside the State upon which the purchaser has paid a sales or use tax imposed by another taxing jurisdiction that is equ…
36 M.R.S. § 1864 No use tax on donations to exempt organization
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A use tax is not imposed on the donation of merchandise by a retailer from inventory, including merchandise that has been returned to the retailer, to an organization if sales to that organization are exempt from sales tax under section 1760 or if that organization is exempt from…