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143 chapters · 917 sections in this title.
36 M.R.S. § 7121 Short title
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This chapter may be known and cited as the "Uniform Sales and Use Tax Administration Act."
36 M.R.S. § 7122 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 496, §1 (NEW).] 1. Agreement. "Agreement" means the Streamlined Sales and Use Tax Agreement. 2. Certified automated system. "Certified automated system" …
36 M.R.S. § 7123 Purpose and intent
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The Legislature finds that this State should enter with one or more states into the agreement in order to simplify and modernize sales and use tax administration and to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
36 M.R.S. § 7124 Authority to enter agreement
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The State Tax Assessor shall enter into the agreement on behalf of this State, subject to the provisions of section 7126. The assessor is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service …