36 §7127. Cooperating sovereigns
§7127. Cooperating sovereigns The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. […]
36 §7128. Limited binding and beneficial effect
§7128. Limited binding and beneficial effect 1. Generally. The agreement binds and inures only to the benefit of this State and the other member states. A person, other than a member state, may not be an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the laws […]
36 §7129. Seller and 3rd-party liability
§7129. Seller and 3rd-party liability 1. Certified service provider agent of seller. A certified service provider is the agent of the seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use taxes […]
36 §7301. Tax burden reduction goals
§7301. Tax burden reduction goals It is the goal and policy of the State that additional state funds provided to municipalities through increases in the state share of education funding under the essential programs and services funding model must, to the greatest possible extent, be available for statewide property tax reduction. [PL 2005, c. […]
36 §6857. Decelerated credit
§6857. Decelerated credit Beginning July 1, 2003, if a certified applicant has employment in any calendar year of less than 5,000 but equal to or greater than 4,500, the credit authorized in section 6853 must be decreased to $2,875,000. If employment is less 4,500 but equal to or greater than 4,000, the credit must be […]
36 §7112. Uniform rules and forms (REPEALED)
§7112. Uniform rules and forms (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).
36 §6858. Maine preference
§6858. Maine preference As part of the contractual inducement for the qualified applicant to make a qualified investment and for the State to provide the credit pursuant to this chapter, the qualified applicant agrees when awarding contracts, purchasing supplies or subcontracting work related to a qualified investment or qualified ship to give, to the greatest […]
36 §7113. Interstate audits (REPEALED)
§7113. Interstate audits (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).
36 §6901. Definitions
§6901. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2005, c. 519, Pt. GG, §3 (NEW).] 1. Certified visual media production. “Certified visual media production” means a visual media production that has been certified by the Department of Economic and Community Development as […]
36 §7114. Arbitration (REPEALED)
§7114. Arbitration (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).