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| Home > Statutes > Usa Maine |
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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 213. SALES TAX
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Title 36 - §1811-A. Credit for worthless accounts
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§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
report filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax shall
be paid upon the amounts so collected.
[1981, c. 706, § 22 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1811-B. Credit for tax paid on purchases for resale
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§1811-B. Credit for tax paid on purchases for resale
A retailer registered under section 1754-B 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 The credit may not be claimed if the item has been withdrawn from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.
[2005, c. 332, §14 (amd); §30 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1811. Sales tax
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§1811. Sales tax
A tax is imposed on the value of all tangible personal property and taxable services sold at retail in this State. The rate
of tax is 7% on the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in
accordance with Title 28-A, chapter 43; 7% on the value of rental of living quarters in any hotel, rooming house or tourist
or trailer camp; 10% on the value of rental for a period of less than one year of an automobile; 7% on the value of prepared
food; and 5% on the value of all other tangible personal property and taxable services. Value is measured by the sale price,
except as otherwise provided.
[2001, c. 439, Pt. TTTT, §2 (amd); §3 (aff).]
div>
The tax imposed upon the sale and distribution of gas, water or electricity by any public utility, the rates for which sale
and distribution are established by the Public Utilities Commission, must be added to the rates so established. No tax may
be imposed upon the sale or use of electrical energy, or water stored for the purpose of generating electricity, when the
sale is to or by a wholly owned subsidiary by or to its parent corporation, except for electrical energy or water purchased
for resale to or by such wholly owned subsidiary.
[2003, c. 673, Pt. V, §23 (amd); §29 (aff).]
div>
Rental or lease of an automobile for one year or more must be taxed at the time of the lease or rental transaction at 5% of
the following: the total monthly lease payment multiplied by the number of payments in the lease or rental, the amount of
equity involved in any trade-in and the value of any cash down payment. Collection and remittance of the tax is the responsibility
of the person that negotiates the lease transaction with the lessee.
[2003, c. 510, Pt. C, §12 (rpr); §13 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1812. Adding tax to sale price
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§1812. Adding tax to sale price
1. Computation. Every retailer shall add the sales tax imposed by chapters 211 to 225, or the average equivalent of that tax, to his sale
price, except as otherwise provided, and when added the tax shall constitute a part of the price, shall be a debt of the purchaser
to the retailer until paid and shall be recoverable at law in the same manner as the purchase price. When the sale price shall
involve a fraction of a dollar, the tax shall be added to the sale price upon the following schedules:
A.
[1999, c. 414, §24 (rp).]
A-1. If the tax rate is 5%:
div>
Amount of Sale Price Amount of Tax
p align="center">font color="#AA0000">$0.01 to $0.10, inclusive 0¢
p align="center"> .11 to .20, inclusive 1¢
p align="center"> .21 to .40, inclusive 2¢
p align="center"> .41 to .60, inclusive 3¢
p align="center"> .61 to .80, inclusive 4¢
p align="center"> .81 to 1.00, inclusive 5¢
[1999, c. 401, Pt. X, §4 (new).]p align="center"> REALLOCATED TO T. 36, §1812, sub-§1, paragraph A-2
A-1.
[1999, c. 790, Pt. A, §48 (ral).]
p align="center"> REALLOCATED FROM T. 36, §1812, sub-§1, paragraph A-1
p align="center">A-2. If the tax rate is 5 12%:
div>
Amount of Sale Price Amount of Tax
p align="center"> $0.01 to $0.09, inclusive 0¢
p align="center"> .10 to .18, inclusive 1¢
p align="center"> .19 to .36, inclusive 2¢
p align="center"> .37 to .54, inclusive 3¢
p align="center"> .55 to .72, inclusive 4¢
p align="center"> .73 to .90, inclusive 5¢
p align="center"> .91 to 1.09, inclusive 6¢
p align="center"> 1.10 to 1.27, inclusive 7¢
p align="center"> 1.28 to 1.45, inclusive 8¢
p align="center"> 1.46 to 1.63, inclusive 9¢
p align="center"> 1.64 to 1.81, inclusive 10¢
p align="center"> 1.82 to 2.00, inclusive 11¢
[1999, c. 790, Pt. A, §48 (ral).]
B. If the tax rate is 7%:
Amount of Sale Price Amount of Tax
$0.01 to $0.07, inclusive 0¢
.08 to .21, inclusive 1¢
.22 to .35, inclusive 2¢
.36 to .49, inclusive 3¢
.50 to .64, inclusive 4¢
.65 to .78, inclusive 5¢
.79 to .92, inclusive 6¢
.93 to 1.00, inclusive 7¢
[1987, c. 402, Pt. A, §181 (rpr).]
C.
[1991, c. 528, Pt. XX, §5 (rp); §7 (aff); Pt. RRR (aff); c. 591, Pt. XX, §5 (rp); §7 (aff).]
D. If the tax rate is 10%:
div>
Amount of Sale Price Amount of Tax
p align="center"> $0.01 to $0.10, inclusive 0¢
p align="center"> .11 to .20, inclusive 2¢
p align="center"> .21 to .40, inclusive 4¢
p align="center"> .41 to .60, inclusive 6¢
p align="center"> .61 to .80, inclusive 8¢
p align="center"> .81 to 1.00, inclusive 10¢
[1995, c. 281, §20 (new).]p align="center">When the sale price exceeds $1, the tax to be added to the price shall be the scheduled amount for each whole dollar plus
the scheduled amount for each fractional part of $1.
[1999, c. 790, Pt. A, §48 (ral).]
2. Several items. When several purchases are made together and at the same time, the tax must be computed on the total amount of the several
items, except that purchases taxed at different rates must be separately totaled.
[1991, c. 846, §24 (amd).]
3. Breakage. Breakage under this section shall be retained by the retailer as compensation for the collection.
[1987, c. 402, Pt. A, §181 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1813. Illegal collection of sales tax prohibited
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§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.
[1991, c. 546, §24 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1814. Excessive and erroneous collections
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§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.
[2003, c. 390, §11 (amd).]
2. Tax liability subject to assessment, collection and enforcement. The tax liability specified in subsection 1 shall be subject to assessment, collection and enforcement by the State Tax Assessor
in the manner provided in chapters 7 and 211 to 225.
[1979, c. 378, §9 (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.
[1987, c. 772, §23 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1815. Tax from sales occurring on Passamaquoddy reservation
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§1815. Tax from sales occurring on Passamaquoddy reservation
1. Passamaquoddy Sales Tax Fund. The Passamaquoddy Sales Tax Fund, referred to in this section as the "fund," is established as a dedicated account to be
administered by the Treasurer of State for the purpose of returning sales tax revenue to the Passamaquoddy Tribe pursuant
to subsections 2 and 3.
[1999, c. 477, §1 (new).]
2. Monthly transfer. By the 20th day of each month, 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 in the previous month on sales occurring on the Passamaquoddy reservation
at either Pleasant Point or Indian Township reduced by the transfer to the Local Government Fund required by Title 30-A, section
5681. When notified by the assessor, the State Controller shall transfer that amount to the Passamaquoddy Sales Tax Fund.
[1999, c. 477, §1 (new).]
3. Monthly payment. By the end of each month, the Treasurer of State shall make payments to the Passamaquoddy Tribe from the Passamaquoddy Sales
Tax Fund equal to the amounts transferred into the fund.
[1999, c. 477, §1 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1816. Special rules for mobile telecommunications services (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§1816. Special rules for mobile telecommunications services (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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