USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 215. USE TAX
Title 36 - §1861-A. Reporting use tax on individual income tax returns
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 215: USE TAX
§1861-A. Reporting use tax on individual income tax returns
The assessor shall provide that individuals report use tax on items with a purchase 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 amount that is .04% of their Maine adjusted gross income. The
table amount does not relate to items with a purchase price in excess of $1,000. Liability arising from such items must be
added to the table amount. Upon subsequent review, if use tax liability for the period of the return exceeds the amount
of liability arising from the return, a credit of the amount of liability arising from the return is allowed subject to the
limitation set out in this section. The credit is limited to the amount of liability arising from the return for items with
a sale price of $1,000 or less and may be applied only against a liability determined on review with regard to items with
a sale price of $1,000 or less. Use tax on any item with a purchase price of more than $5,000 must be reported in accordance
with section 1951-A.
[2003, c. 391, §1 (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 - §1861. Imposition
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 215: USE TAX
§1861. Imposition
A tax is imposed, at the respective rate provided in section 1811, on the storage, 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 storing, 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.
[1995, c. 640, §6 (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 - §1862. Taxes paid in other jurisdictions
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 215: USE TAX
§1862. Taxes paid in other jurisdictions
The use tax provisions of chapters 211 to 225 shall not apply with respect to the use, storage or consumption in this State
of purchases outside the State where the purchaser has paid a sales or use tax equal to or greater than the amount imposed
by chapters 211 to 225 in another taxing jurisdiction, the proof of payment of the tax to be according to rules made by the
State Tax Assessor. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of
tax imposed by chapters 211 to 225, then the purchaser shall pay to the State Tax Assessor an amount sufficient to make the
tax paid in the other taxing jurisdiction and in this State equal to the amount imposed by chapters 211 to 225.
[1987, c. 772, §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 - §1863. No tax on returned merchandise donated to charity
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 215: USE TAX
§1863. No tax on returned merchandise donated to charity
No use tax may be imposed on the donation of merchandise by a retailer to an organization exempt from taxation under the United
States Internal Revenue Code, Section 501(c)(3), as amended, when the merchandise has been returned to the retailer by the
purchaser and the retailer then gives to the purchaser an allowance in cash or by credit pursuant to warranty or when the
full price of the merchandise returned is refunded, either in cash or by credit, to the purchaser.
[1981, c. 503 (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 - §1864. No use tax on donations to exempt organization
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 215: USE TAX
§1864. No use tax on donations to exempt organization
A use tax is not imposed on the donation of merchandise by a retailer from inventory to an organization if sales to that organization
are exempt from sales tax under section 1760.
[2001, c. 439, Pt. II, §1 (new); §2 (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 - §1865. Deposit of use taxes paid on certain fuels
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 215: USE TAX
§1865. Deposit of use taxes paid on certain fuels
The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying
for a fuel tax refund under section 3218 and taxed under this chapter into the State Transit, Aviation and Rail Transportation
Fund established in Title 23, section 7103-A.
[2005, c. 457, Pt. GGG, §6 (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
