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143 chapters · 917 sections in this title.
36 M.R.S. § 1951-A Collection of tax; report to State Tax Assessor
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1. Monthly report and payment. Every retailer shall file with the State Tax Assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price of all sales made during t…
36 M.R.S. § 1951-C Collection of tax by marketplace facilitators and marketplace sellers
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This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers. [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).] 1. Responsibilities of marketplace facilitator. A marketplace facilitator is considered …
36 M.R.S. § 1952 Payment of tax
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The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date no…
36 M.R.S. § 1952-A Payment of tax on vehicles and recreational vehicles
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The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain vehicle or watercraft must, except where the dealer has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle, snowmobile, all-terrain vehicle…