reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1604. Determination; procedure

§1604. Determination; procedure
1.  Recommendation to the Legislature.
The administrator of the unorganized territory shall submit to the Legislature, by March 1st, annually, a bill listing the requests of all counties and agencies under this chapter.
[PL 1985, c. 459, Pt. C, §14 (RPR).]
2.  Legislative determination of municipal cost components.
The Legislature shall consider the requests for funding under this chapter and by June 1st of each year enact legislation determining the amounts of the municipal cost component for services provided by each county and the amount of all other portions of the municipal cost component.
[PL 1985, c. 459, Pt. C, §14 (RPR).]
2-A.  Legislative amendment of components.
Notwithstanding subsection 2, the Legislature may amend enacted legislation that determines the amounts of the municipal cost components.
[PL 1991, c. 528, Pt. LL, §2 (NEW); PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 591, Pt. LL, §2 (NEW).]
3.  Contracts.
Each county or agency which contracts with another entity to provide services funded under this chapter shall enter into a written contract with the providing agency. A copy of each contract shall be maintained in the office of the county or agency entering into the contract. A copy of each contract shall be provided to the fiscal administrator of the unorganized territory who shall maintain copies in his office.
[PL 1985, c. 459, Pt. C, §14 (NEW).]
4.  Property.
All real and personal property which is purchased to provide services for which reimbursement is requested under this chapter shall be held by the State or county in trust for the unorganized territory. Any income from the use or sale of that property held by the State shall be credited to the Unorganized Territory Education and Services Fund. Income from the use or sale of that property held by a county shall be credited to the unorganized territory fund of that county.
[PL 1985, c. 459, Pt. C, §14 (NEW).]
When it is proposed that an area of the unorganized territory becomes organized into a town or plantation, the fiscal administrator of the unorganized territory shall make recommendations to the Legislature regarding the disposition of property obtained with funds under this chapter.   [PL 1985, c. 459, Pt. C, §14 (NEW).]
SECTION HISTORY
PL 1977, c. 698, §8 (NEW). PL 1979, c. 520, §§8,9 (AMD). PL 1981, c. 364, §§25,26 (AMD). PL 1981, c. 702, §J (AMD). PL 1983, c. 471, §18 (AMD). PL 1983, c. 827, §4 (AMD). PL 1985, c. 459, §C14 (RPR). PL 1991, c. 528, §LL2 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §LL2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1607. Meaning of letters used in lists

§1607. Meaning of letters used in lists
In the lists made by the State Tax Assessor, in accordance with this chapter, for purposes of valuation and assessment, the following initial letters mean as follows: The letter "T." when used alone means Township; the letter "R." when used alone means Range; the letter "N." when used alone means North; "E." means East; "S." means South; "W." means West; the letters "N.W." means North West; "N.E." means North East; "S.W." means South West; and "S.E." means South East.   [PL 1979, c. 666, §42 (NEW).]
SECTION HISTORY
PL 1979, c. 666, §42 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1608. Financial report

§1608. Financial report
The fiscal administrator of the unorganized territory shall, by March 1st annually, publish a financial report of the status of the Unorganized Territory Education and Services Fund subject to the following provisions.   [PL 1989, c. 857, §78 (AMD).]
1.  Record of financial transactions.
It shall contain a record of all financial transactions of the fund during the preceding fiscal year, including an itemized list of receipts and disbursements from the fund. It shall also contain an itemized record showing the sources of all revenue received by the fund and showing all disbursements for each agency under the municipal cost component by major items of expense comparable with the approved budgetary expenditure classifications under the captions of personal services, contractual services, commodities, debt service and capital expenditures.
[PL 1983, c. 508, §2 (NEW).]
2.  Statement of assets, liabilities, reserves and surplus.
It shall contain an itemized statement of the assets, liabilities, reserves and surpluses of the fund under each municipal cost component.
[PL 1983, c. 508, §2 (NEW).]
3.  Copies for distribution.
Copies of the report shall be given to each member of the Legislature and to each county commissioner in each county which contains unorganized territory. Copies shall be made available in convenient locations for taxpayers in the unorganized territory.
[PL 1983, c. 508, §2 (NEW).]
4.  Statement of availability.
All tax bills issued under this chapter shall include a statement that the report required by this section is available, if requested.
[PL 1985, c. 459, Pt. C, §17 (NEW).]
SECTION HISTORY
PL 1983, c. 508, §2 (NEW). PL 1985, c. 459, §§C16,17 (AMD). PL 1985, c. 603, §8 (AMD). PL 1989, c. 857, §78 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1609. Audit of municipal cost component and the Unorganized Territory Education and Services Fund

§1609. Audit of municipal cost component and the Unorganized Territory Education and Services Fund
The Unorganized Territory Education and Services Fund and each account of the municipal cost component must be audited annually. The audit must cover the last entire fiscal year and be completed no later than February 1st following the end of each fiscal year. The expenses of these auditing services are part of the municipal cost component and are paid out of the Unorganized Territory Education and Services Fund. The audit must be performed in accordance with generally accepted auditing standards and procedures pertaining to governmental accounting and must include a management letter covering the audit of the operational aspects of the fund, as well as suggestions that the auditor determines advisable for the proper administration of the fund. The auditor shall produce the audit report on the forms required by the accounting system established by the Office of the State Auditor in Title 5, section 243.   [PL 1989, c. 857, §79 (AMD); PL 2013, c. 16, §10 (REV).]
The audit must include an accounting of receipts, expenditures, disbursements, allocations, apportionments and methods for calculating requests for transfers from the fund covering each account of the municipal cost component and the Unorganized Territory Education and Services Fund. The audit must also include a review of the accounting procedure used by agencies or governmental entities receiving transfers from the fund to determine whether the expenditures and transfers from the fund have been used in compliance with laws of this State.   [PL 1989, c. 857, §79 (AMD).]
SECTION HISTORY
PL 1983, c. 508, §2 (NEW). PL 1989, c. 857, §79 (AMD). PL 2013, c. 16, §10 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1610. Adjustment (REPEALED)

§1610. Adjustment
(REPEALED)
SECTION HISTORY
PL 1985, c. 458, §2 (NEW). PL 2007, c. 438, §29 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1611. Limitation on municipal cost component

§1611. Limitation on municipal cost component
1.  Growth limitation.
Except as otherwise provided in this section, the municipal cost component may not exceed the growth limitations established in subsection 2.
[PL 2005, c. 624, §1 (NEW).]
2.  Calculation of growth limitations.
The growth limitation factors are calculated as follows.
A. The growth limitation factor for the aggregate cost of the municipal cost components provided by the State is the same as the General Fund appropriation limitation factor calculated under Title 5, section 1534, subsection 2.   [PL 2005, c. 624, §1 (NEW).]
B. The growth limitation factor for the cost of the municipal cost components provided by a county may not exceed the municipal cost component assessment limit for that county. For purposes of this section, a municipal cost component assessment limit must be determined by the State Tax Assessor annually for the unorganized territory in each county using the criteria provided under Title 30‑A, section 5721‑A as if the unorganized territory for each county were a municipality.   [PL 2005, c. 624, §1 (NEW).]
[PL 2005, c. 624, §1 (NEW).]
3.  Exceeding or increasing growth limitations.
Growth limitations on the municipal cost component may be exceeded or increased as follows.
A. A governmental body with the authority to approve the county municipal cost component under Title 30‑A, chapter 305 may exceed or increase the county growth limitation only if that action is approved by a majority of the county budget committee or county budget advisory committee and the county commissioners.   [PL 2005, c. 624, §1 (NEW).]
B. The Legislature may exceed or increase the municipal cost component growth limitation for a state component by including a provision in the municipal cost component legislation enacted pursuant to section 1604 that specifically states the intent of the Legislature to exceed or increase the growth limitation.   [PL 2005, c. 624, §1 (NEW).]
[PL 2005, c. 624, §1 (NEW).]
4.  Application.
This section applies to municipal cost component fiscal years beginning on or after July 1, 2007.
[PL 2005, c. 624, §1 (NEW).]
SECTION HISTORY
PL 2005, c. 624, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 2: PROPERTY TAXES › Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX › 36 §1612. Payment in lieu of taxes in unorganized territory

§1612. Payment in lieu of taxes in unorganized territory
1.  Payment in lieu of taxes in unorganized territory.
An owner of property that is exempt from taxation under section 652 and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor.
[PL 2017, c. 193, §2 (NEW).]
2.  County unorganized territory fund.
The State Tax Assessor shall deposit a payment in lieu of taxes in subsection 1 into the county unorganized territory fund under Title 30-A, section 7502, subsection 1 of the county in which the property exempt from taxes is located.
[PL 2017, c. 193, §2 (NEW).]
SECTION HISTORY
PL 2017, c. 193, §2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1752-A. Residence (REPEALED)

§1752-A. Residence
(REPEALED)
SECTION HISTORY
PL 1999, c. 414, §18 (NEW). PL 2007, c. 438, §31 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1753. Tax is a levy on consumer

§1753. Tax is a levy on consumer
The tax imposed by this Part is declared to be a levy on the consumer. The retailer shall add the amount of the tax to the sale price and may state the amount of the tax separately from the sale price of tangible personal property or taxable services on price display signs, sales or delivery slips, bills and statements that advertise or indicate the sale price of that property or those services. If the retailer does not state the amount of the tax separately from the sale price of tangible personal property or taxable services, the retailer shall include a statement on the sales slip or invoice presented to the purchaser that the stated price includes Maine sales tax.   [PL 2011, c. 285, §2 (AMD).]
SECTION HISTORY
PL 1987, c. 497, §26 (RPR). PL 2011, c. 285, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1754. Registration of sellers (REPEALED)

§1754. Registration of sellers
(REPEALED)
SECTION HISTORY
PL 1965, c. 362, §5 (AMD). PL 1977, c. 198, §5 (AMD). PL 1977, c. 694, §§700,701 (AMD). PL 1979, c. 268 (AMD). PL 1983, c. 859, §§M3,M13 (AMD). PL 1987, c. 497, §§27-34 (AMD). PL 1989, c. 880, §H (AMD). PL 1995, c. 640, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)

§1754-A. Registration of owners of space temporarily rented as retail space
(REPEALED)
SECTION HISTORY
PL 1991, c. 780, §CCC2 (NEW). PL 2003, c. 390, §9 (AMD). PL 2011, c. 644, §10 (AMD). PL 2011, c. 644, §35 (AFF). PL 2019, c. 401, Pt. B, §8 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1755. No registration unless tax paid

§1755. No registration unless tax paid
Whenever tangible personal property is required by the laws of this State to be registered for use within the State the applicant for registration, whether or not the owner, must either pay the sales tax or use tax or prove that the tax is not due. The applicant shall file a dealer's certificate or use tax certificate with the registering agency in a form prescribed by the State Tax Assessor reporting the name of the seller, the date of purchase, the sale price and other information pertinent to determination of tax liability. The registering agency shall forward the certificate promptly to the Bureau of Revenue Services.   [PL 2007, c. 627, §45 (AMD).]
SECTION HISTORY
PL 1969, c. 18 (AMD). PL 1997, c. 526, §14 (AMD). PL 2007, c. 627, §45 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1756. Voluntary registration

§1756. Voluntary registration
Every seller of tangible personal property or taxable services that is not required by section 1754-B to register may register upon those terms that the assessor prescribes. Upon registration, the seller has the rights and duties of a person required to be registered and is subject to the same penalties, except that the seller's liability may be limited to tax actually collected. The seller so registered may at any time surrender the seller's registration certificate and request that the registration certificate be canceled. Upon receipt of the certificate and request, the assessor shall grant the cancellation, if it appears to the assessor that the seller has satisfied all liability to the State and that the seller is not required by law to register. Upon surrender of the certificate, the seller must cease to collect sales or use taxes upon sales that occur on and after the date of the surrender.   [PL 1995, c. 640, §4 (RPR).]
SECTION HISTORY
PL 1971, c. 20 (AMD). PL 1987, c. 497, §35 (AMD). PL 1995, c. 640, §4 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1757. Revocation of registration

§1757. Revocation of registration
The State Tax Assessor may revoke the registration certificate of a registrant who fails to file, within 15 days after receipt of notice, a bond or deposit required under section 1759 and may revoke for cause a registration certificate issued under this Part. The assessor may revoke the registration certificate of a registrant who fails to file with the assessor within 15 days after the due date a return as required under this Part. A revocation is reviewable in accordance with section 151. If a registrant fails to pay any tax required by this Part when the tax is shown to be due on a return filed by the registrant, or admitted to be due by the registrant, or has been determined to be due and that determination has become final, notification of the registrant by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of suspension until the delinquent tax is paid or a bond or deposit required under section 1759 is filed with the assessor or it is determined by an appropriate court that revocation is not warranted.   [PL 2007, c. 438, §32 (AMD).]
SECTION HISTORY
PL 1977, c. 694, §702 (RPR). PL 1979, c. 520, §3 (AMD). PL 1985, c. 691, §9 (AMD). PL 2007, c. 438, §32 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1758. Use tax on interim rental of property purchased for resale

§1758. Use tax on interim rental of property purchased for resale
1.  Definition.
As used in this section, unless the context otherwise indicates, the term "rentals" includes any receipts derived from the use of property that is rented or leased.
[PL 1999, c. 708, §24 (NEW).]
2.  Generally; tax imposed on rental payments.
This section governs the taxation of tangible personal property that is purchased for resale in this State, other than at casual sale, and upon which no sales tax has been paid pursuant to chapters 211 to 225 when the property is rented or leased after purchase on an interim basis by the purchaser to another person prior to being sold. In lieu of the use tax otherwise imposed by section 1861, a tax is imposed at the same rate as that provided in the case of sales taxes by section 1811 upon all rentals received by the purchaser for the use of that property.
[PL 1999, c. 708, §24 (NEW).]
3.  Exceptions.
The purchaser is liable for a use tax on the property based on the purchase price less the aggregate amount of tax paid pursuant to this section on the rentals received by the purchaser in the following circumstances:
A. When the purchaser, after first renting tangible personal property purchased for resale, subsequently makes any use of that property other than as set forth in subsection 2; or   [PL 1999, c. 708, §24 (NEW).]
B. When the purchaser rents the property for a period of 12 months or more to any one person.   [PL 1999, c. 708, §24 (NEW).]
[PL 1999, c. 708, §24 (NEW).]
4.  Other sections applicable.
The tax on rentals imposed by this section is subject to section 1812 and all other pertinent provisions of this Part and for the purposes of this Part is treated the same as the sales tax imposed by section 1811 with the lessor deemed to be the retailer, the lease payments deemed to be the sale price and the lessee deemed to be the purchaser and consumer.
[PL 1999, c. 708, §24 (NEW).]
SECTION HISTORY
PL 1999, c. 708, §24 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1759. Bonds

§1759. Bonds
Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754‑B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor.   [PL 2019, c. 401, Pt. B, §14 (AMD); PL 2019, c. 441, §5 (AMD).]
SECTION HISTORY
PL 1979, c. 520, §4 (AMD). PL 2007, c. 627, §46 (AMD). PL 2017, c. 375, Pt. H, §1 (AMD). PL 2019, c. 401, Pt. B, §14 (AMD). PL 2019, c. 441, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1760-A. Legislative review of sales tax exemptions (REPEALED)

§1760-A. Legislative review of sales tax exemptions
(REPEALED)
SECTION HISTORY
PL 1977, c. 490, §4 (NEW). PL 1977, c. 696, §274 (AMD). PL 1979, c. 687, §8 (RPR). PL 1985, c. 691, §16 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1760-B. Consistency (REPEALED)

§1760-B. Consistency
(REPEALED)
SECTION HISTORY
PL 1985, c. 691, §17 (NEW). PL 1997, c. 526, §14 (AMD). PL 2009, c. 434, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1760-C. Exempt activities

§1760-C. Exempt activities
The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes apply only if the property or service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes do not apply where title is held or taken by the person as security for any financing arrangement. Exemption certificates issued by the State Tax Assessor pursuant to section 1760 must identify the exempt activity and must state that the certificate may be used by the holder only when purchasing property or services intended to be used by the holder primarily in the exempt activity. If the holder of an exemption certificate furnishes that certificate to a person for use in purchasing tangible personal property or taxable services that are physically incorporated in, and become a permanent part of, real property that is not used by the holder of the certificate primarily in the exempt activity, the State Tax Assessor may assess the unpaid tax against the holder of the certificate as provided in section 141. When an otherwise qualifying person is engaged in both exempt and nonexempt activities, an exemption certificate may be issued to the person only if the person has established to the satisfaction of the assessor that the applicant has adequate accounting controls to limit the use of the certificate to exempt purchases.   [PL 2007, c. 437, §11 (AMD).]
SECTION HISTORY
PL 1999, c. 521, §A8 (NEW). PL 1999, c. 708, §31 (AMD). PL 2005, c. 622, §9 (AMD). PL 2007, c. 437, §11 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1760-D. Exemptions of certain products; information posted on publicly accessible website

§1760-D. Exemptions of certain products; information posted on publicly accessible website
1.  List of products.
The assessor shall post on the bureau's publicly accessible website, and update quarterly, a list of products used in commercial agricultural or silvicultural crop production or in animal agricultural production with respect to which the assessor has made a written determination on the applicability of a sales tax exemption under section 1760, subsection 7‑B or 7‑C and of items of depreciable machinery and equipment that the assessor has determined may be eligible for a refund of sales tax under section 2013. In the case of products exempt from tax under section 1760, subsection 7‑B or 7‑C, the list must include the name of the product and any other information necessary to identify the product at the point of sale.
When the assessor receives a request in writing for a determination as to whether or not a product used in commercial agricultural or silvicultural crop production or in animal agricultural production is exempt from sales tax under section 1760, subsection 7‑B or 7-C, the assessor shall respond in writing.
[PL 2011, c. 285, §6 (AMD); PL 2011, c. 285, §15 (AFF).]
2.  Information on procedures for appeals and refunds.
The assessor shall provide information on the bureau's publicly accessible website regarding the procedures for:
A. Requesting a refund of sales tax paid on an exempt product;   [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]
B. Appealing an assessment of tax liability; and   [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]
C. Appealing the denial of an exemption certificate or refund request under section 2013.   [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]
[PL 2011, c. 285, §6 (AMD); PL 2011, c. 285, §15 (AFF).]
SECTION HISTORY
PL 2009, c. 632, §2 (NEW). PL 2011, c. 285, §6 (AMD). PL 2011, c. 285, §15 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1761. Advertising of payment by retailer

§1761. Advertising of payment by retailer
It is unlawful for any retailer to advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part of the tax imposed by chapters 211 to 225 will be assumed or absorbed by the retailer, or that it will not be added to or included in the sale price of the property or service sold, or if added or included that it or any part of the tax will be refunded. Any person violating any part of this section commits a Class E crime.   [PL 2017, c. 170, Pt. C, §6 (AMD).]
SECTION HISTORY
PL 1977, c. 696, §275 (AMD). PL 1979, c. 541, §A221 (AMD). PL 2017, c. 170, Pt. C, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1762. Sale of business; purchaser liable for tax (REPEALED)

§1762. Sale of business; purchaser liable for tax
(REPEALED)
SECTION HISTORY
PL 1985, c. 535, §4 (AMD). PL 1991, c. 846, §23 (RP). PL 1991, c. 846, §39 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1763. Presumptions

§1763. Presumptions
The burden of proving that a transaction was not taxable is on the person charged with tax liability. The presumption that a sale was not for resale may be overcome during an audit or upon reconsideration if the seller proves that the purchaser was the holder of a currently valid resale certificate as provided in section 1754-B at the time of the sale or proves through other means that the property purchased was purchased for resale by the purchaser in the ordinary course of business. Notwithstanding section 1752, subsection 11, paragraph B, if the seller satisfies the seller's burden of proof, the sale is not considered a retail sale.   [PL 2007, c. 693, §16 (AMD).]
SECTION HISTORY
PL 2007, c. 693, §16 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1764. Tax against certain casual sales

§1764. Tax against certain casual sales
The tax imposed by this Part must be levied upon all casual rentals of living quarters in a hotel, rooming house, tourist camp or trailer camp and upon all casual sales involving the sale of trailers, truck campers, motor vehicles, special mobile equipment, watercraft or aircraft unless the property is sold for resale at retail sale or to a corporation, partnership, trust, limited liability company or limited liability partnership when the seller is the owner of 50% or more of the common stock of the corporation or of the ownership interests in the partnership, trust, limited liability company or limited liability partnership. This section does not apply to the rental of living quarters rented for a total of fewer than 15 days in the calendar year, except that a person who owns and offers for rental more than one property in the State during the calendar year is liable for collecting sales tax with respect to the rental of each unit regardless of the number of days for which it is rented. For purposes of this section, "special mobile equipment" does not include farm tractors and lumber harvesting vehicles or loaders.   [PL 2015, c. 300, Pt. A, §24 (AMD).]
SECTION HISTORY
PL 1975, c. 317, §2 (AMD). PL 1987, c. 49, §2 (AMD). PL 1987, c. 128, §2 (AMD). PL 1987, c. 769, §A155 (RPR). PL 1989, c. 508, §12 (AMD). PL 1989, c. 588, §C3 (AMD). PL 1989, c. 878, §A106 (RPR). PL 1991, c. 546, §23 (AMD). PL 1995, c. 281, §17 (AMD). PL 1997, c. 133, §2 (AMD). PL 1999, c. 518, §1 (AMD). PL 2005, c. 12, §O3 (AMD). PL 2005, c. 12, §O5 (AFF). PL 2005, c. 218, §25 (AMD). PL 2007, c. 375, §2 (AMD). PL 2011, c. 548, §17 (AMD). PL 2013, c. 331, Pt. C, §9 (AMD). PL 2015, c. 300, Pt. A, §24 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 211: GENERAL PROVISIONS › 36 §1765. Trade-in credit

§1765. Trade-in credit
When one or more items in one of the following categories are traded in toward the sale price of another item in that same category, the tax imposed by this Part must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade. This section does not apply to transactions between dealers involving exchange of the property from inventory:   [PL 2007, c. 627, §50 (AMD); PL 2007, c. 627, §96 (AFF).]
1.  Motor vehicles.
Motor vehicles;
[PL 1987, c. 402, Pt. A, §180 (RPR).]
2.  Farm tractors.
[PL 1997, c. 133, §3 (RP).]
3.  Watercraft.
Watercraft;
[PL 1989, c. 588, Pt. C, §4 (RPR).]
4.  Aircraft.
Aircraft;
[PL 1987, c. 402, Pt. A, §180 (RPR).]
5.  Lumber harvesting vehicles or loaders.
[PL 1997, c. 133, §3 (RP).]
6.  Chain saws.
Chain saws;
[PL 1987, c. 402, Pt. A, §180 (RPR).]
7.  Special mobile equipment.
Special mobile equipment; or
[PL 2009, c. 207, §2 (AMD).]
8.  Trailers and truck campers.
Trailers and truck campers.
[PL 2009, c. 207, §3 (AMD).]
9.  Truck campers.
[PL 2009, c. 207, §4 (RP).]
The trade-in credit allowed by this section is not available unless the items traded are in the same category. The tax must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade.   [PL 2009, c. 207, §5 (AMD).]
SECTION HISTORY
PL 1967, c. 108 (AMD). P&SL 1969, c. 154, §G1 (REEN). PL 1969, c. 295, §1 (RP). PL 1975, c. 317, §3 (AMD). PL 1975, c. 528 (AMD). PL 1975, c. 765, §20 (RPR). PL 1977, c. 686, §4 (RPR). PL 1979, c. 541, §A222 (AMD). PL 1985, c. 519 (RPR). PL 1987, c. 49, §§3,4 (AMD). PL 1987, c. 128, §3 (AMD). PL 1987, c. 402, §A180 (RPR). PL 1987, c. 467, §§1,2 (AMD). PL 1989, c. 533, §9 (AMD). PL 1989, c. 588, §C4 (AMD). PL 1997, c. 133, §§3,4 (AMD). PL 1999, c. 518, §2 (AMD). PL 2007, c. 375, §3 (AMD). PL 2007, c. 627, §50 (AMD). PL 2007, c. 627, §96 (AFF). PL 2009, c. 207, §§2-5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1811-A. Credit for worthless accounts

§1811-A. Credit for worthless accounts
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 collected.   [PL 2007, c. 438, §49 (AMD).]
SECTION HISTORY
PL 1965, c. 196, §1 (NEW). PL 1981, c. 706, §22 (AMD). PL 2007, c. 438, §49 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1811-B. Credit for tax paid on purchases for resale

§1811-B. Credit for tax paid on purchases for resale
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 period in which the tax was paid. The credit may not be claimed if the item has been withdrawn from inventory by the retailer for the retailer's own use prior to its sale. If the retailer purchases an item for resale at retail sale and pays tax to its vendor and if the retailer's sales and use tax liability for the tax period in question is less than the credit being claimed, the retailer is entitled either to carry the credit forward or to receive a refund of the tax paid.   [PL 2019, c. 401, Pt. B, §17 (AMD).]
SECTION HISTORY
PL 2003, c. 673, §AAA3 (NEW). PL 2005, c. 332, §14 (AMD). PL 2005, c. 332, §30 (AFF). PL 2019, c. 401, Pt. B, §17 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1812. Adding tax to sale price

§1812. Adding tax to sale price
1.  Computation.
[PL 2017, c. 211, Pt. B, §3 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).]
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 retailer until it is paid and is recoverable at law by the retailer from the purchaser in the same manner as the sale price. When the sale price involves a fraction of a dollar, the tax computation must be carried to the 3rd decimal place, then rounded down to the next whole cent whenever the 3rd decimal place is one, 2, 3 or 4 and rounded up to the next whole cent whenever the 3rd decimal place is 5, 6, 7, 8 or 9.
[PL 2017, c. 211, Pt. B, §4 (NEW); PL 2017, c. 211, Pt. B, §9 (AFF).]
2.  Several items.
When several purchases are made together and at the same time, the tax may be computed on each item individually or on the total amount of the several items, as the retailer may elect, except that purchases taxed at different rates must be separately totaled.
[PL 2017, c. 211, Pt. B, §5 (AMD); PL 2017, c. 211, Pt. B, §9 (AFF).]
3.  Breakage.
[PL 2017, c. 211, Pt. B, §6 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).]
SECTION HISTORY
P&SL 1967, c. 191, §D2 (AMD). PL 1967, c. 544, §93 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §3 (AMD). PL 1985, c. 783, §6 (RPR). PL 1987, c. 402, §A181 (RPR). PL 1989, c. 588, §§B3,B4 (AMD). PL 1989, c. 871, §17 (AMD). PL 1991, c. 528, §§XX3-5 (AMD). PL 1991, c. 528, §§XX7,8,RRR (AFF). PL 1991, c. 591, §§XX3-5 (AMD). PL 1991, c. 591, §§XX7,8 (AFF). PL 1991, c. 846, §24 (AMD). PL 1993, c. 410, §LLL2 (AMD). PL 1993, c. 410, §LLL5 (AFF). PL 1995, c. 281, §20 (AMD). PL 1999, c. 401, §X4 (AMD). PL 1999, c. 414, §§24,25 (AMD). PL 1999, c. 790, §A48 (AMD). PL 2013, c. 368, Pt. M, §3 (AMD). PL 2015, c. 267, Pt. OOOO, §6 (AMD). PL 2015, c. 267, Pt. OOOO, §7 (AFF). PL 2015, c. 300, Pt. A, §26 (AMD). PL 2017, c. 211, Pt. B, §§3-6 (AMD). PL 2017, c. 211, Pt. B, §9 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1813. Illegal collection of sales tax prohibited

§1813. Illegal collection of sales tax prohibited
Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime.   [PL 1991, c. 546, §24 (AMD).]
SECTION HISTORY
PL 1977, c. 696, §276 (AMD). PL 1991, c. 546, §24 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1814. Excessive and erroneous collections

§1814. Excessive and erroneous collections
1.  Tax liability.
Whenever the tax collected by a retailer for any period exceeds that provided by law, whether the excess is attributable to the collection of tax on exempt or nontaxable transactions or erroneous computation, the total amount collected, excluding only that portion of the excess that has been returned or credited to the person or persons from whom it was collected, constitutes a tax liability of the retailer that must be reported and paid at the time and in the manner provided by sections 1951‑A and 1952.
[PL 2003, c. 390, §11 (AMD).]
2.  Tax liability subject to assessment, collection and enforcement.
The tax liability specified in subsection 1 is subject to assessment, collection and enforcement by the assessor in the manner provided in chapters 7 and 211 to 225.
[PL 2017, c. 170, Pt. C, §7 (AMD).]
3.  Refund.
Any such amount which has been paid by or collected from a retailer shall be refunded by the State Tax Assessor to the retailer in accordance with section 2011 only upon submission of proof to the satisfaction of the State Tax Assessor that the amount has been returned or credited to the person or persons from whom it was originally collected. In such cases, interest shall be paid by the State Tax Assessor only upon proof that interest was included in the repayment by the retailer to that person or persons.
[PL 1987, c. 772, §23 (AMD).]
SECTION HISTORY
PL 1977, c. 316, §1 (NEW). PL 1979, c. 378, §9 (AMD). PL 1987, c. 772, §23 (AMD). PL 2003, c. 390, §11 (AMD). PL 2017, c. 170, Pt. C, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1816. Special rules for mobile telecommunications services (REPEALED)

§1816. Special rules for mobile telecommunications services
(REPEALED)
SECTION HISTORY
PL 2001, c. 584, §9 (NEW). PL 2001, c. 584, §10 (AFF). PL 2003, c. 673, §V24 (RP). PL 2003, c. 673, §V29 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1817. Taxes on retail marijuana and retail marijuana products (REPEALED)

§1817. Taxes on retail marijuana and retail marijuana products
(REPEALED)
SECTION HISTORY
IB 2015, c. 5, §3 (NEW). PL 2017, c. 1, §21 (AMD). PL 2017, c. 409, Pt. D, §3 (RP). PL 2017, c. 452, §30 (AMD). PL 2021, c. 293, Pt. A, §49 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1818. Tax on adult use cannabis and adult use cannabis products

§1818. Tax on adult use cannabis and adult use cannabis products
All sales tax revenue collected pursuant to section 1811 on the sale of adult use cannabis and adult use cannabis products must be deposited into the General Fund, except that, on or before the last day of each month, the State Controller shall transfer 12% of the sales tax revenue received by the assessor during the preceding month pursuant to section 1811 to the Adult Use Cannabis Public Health and Safety and Municipal Opt-in Fund established under Title 28‑B, section 1101.   [PL 2021, c. 645, §5 (AMD); PL 2021, c. 669, §5 (REV).]
SECTION HISTORY
PL 2017, c. 409, Pt. D, §4 (NEW). PL 2021, c. 645, §5 (AMD). PL 2021, c. 669, §5 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1819. Sourcing

§1819. Sourcing
1.  "Receive" and "receipt" defined.
For the purposes of this section, "receive" and "receipt" mean:
A. Taking possession of tangible personal property;   [PL 2019, c. 401, Pt. B, §18 (NEW).]
B. Making first use of services; or   [PL 2019, c. 401, Pt. B, §18 (NEW).]
C. Taking possession or making first use of products transferred electronically, whichever comes first.   [PL 2019, c. 401, Pt. B, §18 (NEW).]
"Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.
[PL 2019, c. 401, Pt. B, §18 (NEW).]
2.  Sourcing for sales of tangible personal property and taxable services.
The sale of tangible personal property or a taxable service is sourced in this State pursuant to this subsection.
A. When the tangible personal property or taxable service is received by the purchaser at a business location of the seller, the sale is sourced to that business location.   [PL 2019, c. 401, Pt. B, §18 (NEW).]
B. When the tangible personal property or taxable service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee occurs, including the location indicated by instructions for delivery to the purchaser or donee known to the seller.   [PL 2019, c. 401, Pt. B, §18 (NEW).]
C. For a sale when paragraphs A and B do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith.   [PL 2019, c. 401, Pt. B, §18 (NEW).]
D. For a sale when paragraphs A to C do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith.   [PL 2019, c. 401, Pt. B, §18 (NEW).]
E. When paragraphs A to D do not apply, including the circumstance in which the seller is without sufficient information to apply paragraphs A to D, the location is determined by the address from which tangible personal property was shipped, from which the tangible personal property or taxable service transferred electronically was first available for transmission by the seller or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the tangible personal property or taxable service sold.   [PL 2019, c. 401, Pt. B, §18 (NEW).]
[PL 2021, c. 181, Pt. B, §6 (AMD).]
SECTION HISTORY
PL 2019, c. 401, Pt. B, §18 (NEW). PL 2021, c. 181, Pt. B, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1820. Tax on rental of all-terrain vehicles

§1820. Tax on rental of all-terrain vehicles
By the 20th day of each month beginning January 1, 2022 and ending July 20, 2022, the assessor shall notify the State Controller and the Treasurer of State of the amount of revenue attributable to the tax collected under this Part on the rental of all-terrain vehicles as defined in Title 12, section 13001, subsection 3. When notified by the assessor, the State Controller shall transfer 90% of that amount to the ATV Recreational Management Fund established in Title 12, section 1893, subsection 2 and 10% to the Multimodal Transportation Fund established in Title 23, section 4210‑B.   [PL 2021, c. 630, Pt. D, §2 (AMD).]
Beginning July 1, 2023 and every July 1st thereafter, the State Controller shall transfer to the ATV Recreational Management Fund established in Title 12, section 1893, subsection 2 an amount, as certified by the State Tax Assessor, that is equivalent to 90% of the revenue from the tax imposed under this Part on the rental of all-terrain vehicles for the first 6 months of the prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30‑A, section 5681, subsection 5. Beginning on October 1, 2023 and every October 1st thereafter, the State Controller shall transfer to the ATV Recreational Management Fund an amount, as certified by the State Tax Assessor, that is equivalent to 90% of the revenue from the tax imposed under this Part on the rental of all-terrain vehicles for the last 6 months of the prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30‑A, section 5681, subsection 5. The remaining 10% of the revenue from the tax imposed under this Part on the rental of all-terrain vehicles is transferred to the Multimodal Transportation Fund pursuant to Title 23, section 4210‑B, subsection 7‑A. The tax amount must be based on actual sales for that fiscal year and may not consider any accruals that may be required by law.   [PL 2021, c. 630, Pt. D, §2 (NEW).]
SECTION HISTORY
PL 2021, c. 446, §2 (NEW). PL 2021, c. 630, Pt. D, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 213: SALES TAX › 36 §1821. Tax on sales by automobile dealers and sales and use taxes collected by Bureau of Motor Vehicles related to motor vehicles

§1821. Tax on sales by automobile dealers and sales and use taxes collected by Bureau of Motor Vehicles related to motor vehicles
Beginning July 1, 2023, and every July 1st thereafter, the assessor shall notify the State Controller of the amount of revenue attributable to the sales tax collected under this Part at the rate of 5.5% for the first 6 months of the prior fiscal year from automobile dealers licensed by the Bureau of Motor Vehicles pursuant to Title 29‑A, chapter 9 and the amount of revenue attributable to the sales and use tax imposed at the rate of 5.5% and collected under this Part by the Bureau of Motor Vehicles for the first 6 months of the prior fiscal year.   [PL 2023, c. 189, Pt. I, §1 (NEW).]
Beginning October 1, 2023, and every October 1st thereafter, the assessor shall notify the State Controller of the amount of revenue attributable to the sales tax collected under this Part at the rate of 5.5% for the last 6 months of the prior fiscal year from automobile dealers licensed by the Bureau of Motor Vehicles pursuant to Title 29‑A, chapter 9 and the amount of revenue attributable to the sales and use tax imposed at the rate of 5.5% and collected under this Part by the Bureau of Motor Vehicles for the last 6 months of the prior fiscal year.   [PL 2023, c. 189, Pt. I, §1 (NEW).]
When notified by the assessor, the State Controller shall transfer 40% of the amount in the notice, after the reduction for transfer to the Local Government Fund pursuant to Title 30‑A, section 5681, subsection 5, from the General Fund to the Highway Fund.   [PL 2023, c. 189, Pt. I, §1 (NEW).]
SECTION HISTORY
PL 2023, c. 189, Pt. I, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 215: USE TAX › 36 §1861. Imposition

§1861. Imposition
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 liable for the tax until the person has paid the tax or has taken a receipt from the seller, as duly authorized by the assessor, showing that the seller has collected the sales or use tax, in which case the seller is liable for it. Retailers registered under section 1754‑B or 1756 shall collect the tax and make remittance to the assessor. The amount of the tax payable by the purchaser is that provided in the case of sales taxes by section 1812. When tangible personal property purchased for resale is withdrawn from inventory by the retailer for the retailer's own use, use tax liability accrues at the date of withdrawal.   [PL 2019, c. 379, Pt. B, §6 (AMD).]
SECTION HISTORY
PL 1965, c. 136 (AMD). P&SL 1967, c. 191, §D3 (AMD). PL 1967, c. 544, §94 (AMD). PL 1967, c. 544, §112 (RP). PL 1969, c. 295, §4 (AMD). PL 1985, c. 783, §7 (RPR). PL 1987, c. 497, §41 (AMD). PL 1991, c. 846, §25 (AMD). PL 1995, c. 640, §6 (AMD). PL 2019, c. 379, Pt. B, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 215: USE TAX › 36 §1861-A. Reporting use tax on individual income tax returns

§1861-A. Reporting use tax on individual income tax returns
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 may elect to report an estimated use tax liability amount that is .04% of their Maine adjusted gross income. The estimated liability is applicable only to purchases of any individual items each having a sale price no greater than $1,000. For each taxable item with a sale price greater than $1,000 but no more than $5,000, the actual use tax liability for each purchase must be added to the amount of use tax equal to .04% of a taxpayer's Maine adjusted gross income. Upon subsequent review, if use tax liability for the period of the return exceeds the amount of use tax paid with the return, a credit of that amount paid relative to the item or items being supplementarily assessed is allowed. Use tax on any item with a sale price of more than $5,000 must be reported in accordance with section 1951-A.   [PL 2019, c. 607, Pt. C, §2 (AMD).]
SECTION HISTORY
PL 1989, c. 880, §F (NEW). RR 1991, c. 2, §133 (COR). PL 1999, c. 521, §A9 (AMD). PL 1999, c. 521, §A11 (AFF). PL 2001, c. 583, §12 (AMD). PL 2003, c. 391, §1 (AMD). PL 2007, c. 240, Pt. W, §1 (AMD). PL 2007, c. 240, Pt. W, §2 (AFF). PL 2019, c. 441, §6 (AMD). PL 2019, c. 607, Pt. C, §2 (AMD).