Title 36, Title 36

On or before March 1st annually, beginning in 2025, the commissioner shall report to the joint standing committees of the Legislature having jurisdiction over taxation matters and economic development matters information including the: [PL 2023, c. 631, §3 (NEW).] 1. Applicant in…

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2005, c. 519, Pt. GG, §3 (NEW).] 1. Certified visual media production. "Certified visual media production" means a visual media production that has been certified…

1. Generally. A visual media production company is allowed a reimbursement equal to 12% of certified production wages paid to or with respect to an individual who is a resident of Maine and 10% of certified production wages paid to or with respect to an individual who is not a re…

This chapter may be known and cited as the "Uniform Sales and Use Tax Administration Act."

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" …

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.

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 …

No provision of the agreement in whole or in part invalidates or amends any other provision of this Title or of any other law of this State. Adoption of the agreement by the State Tax Assessor does not amend or modify any law of this State. Implementation of any condition of the …

The State Tax Assessor may not enter into the agreement unless the agreement requires each state to abide by the following requirements. [PL 2001, c. 496, §1 (NEW).] 1. Uniform state rate. The agreement must set restrictions to achieve over time more uniform state rates through: …

The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales…

1. Generally. The agreement binds and inures only to the benefit of this State and the other member states. A person, other than a member state, may not be an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the laws of this Stat…

1. Certified service provider agent of seller. A certified service provider is the agent of the seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable…

It is the goal and policy of the State that additional state funds provided to municipalities through increases in the state share of education funding under the essential programs and services funding model must, to the greatest possible extent, be available for statewide proper…