Maine Revised Statutes Title 36 Sec. 1753 – Tax is a levy on consumer
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 36 Sec. 1753
- Personal property: All property that is not real property.
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
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).