Maine Revised Statutes

Title 36, Chapter  358: SERVICE PROVIDER TAX
36 §2551. Definitions
36 §2552. Tax imposed
36 §2553. Registration of service providers
36 §2554. Return and payment of tax
36 §2555. Overpayments; refunds
36 §2556. Sourcing rules for mobile telecommunications services
36 §2557. Exemptions
36 §2558. Requirement to file amended return
36 §2559. Application of revenues
36 §2560. Exempt activities