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Title 36, Chapter 211: GENERAL PROVISIONS
36 §1751. Short title 
36 §1752. Definitions 
36 §1752-A. Residence (REPEALED) 
36 §1753. Tax is a levy on consumer 
36 §1754. Registration of sellers (REPEALED) 
36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED) 
36 §1754-B. Registration of sellers 
36 §1755. No registration unless tax paid 
36 §1756. Voluntary registration 
36 §1757. Revocation of registration 
36 §1758. Use tax on interim rental of property purchased for resale (REPEALED) 
36 §1759. Bonds 
36 §1760. Exemptions 
36 §1760-A. Legislative review of sales tax exemptions (REPEALED) 
36 §1760-B. Consistency (REPEALED) 
36 §1760-C. Exempt activities 
36 §1760-D. Exemptions of certain products; information posted on publicly accessible website 
36 §1761. Advertising of payment by retailer 
36 §1762. Sale of business; purchaser liable for tax (REPEALED) 
36 §1763. Presumptions 
36 §1764. Tax against certain casual sales 
36 §1765. Trade-in credit 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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