§1811-A. Credit for worthless accounts The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so […]
§1811-B. Credit for tax paid on purchases for resale A retailer registered under section 1754‑B or 1756 may claim a credit for sales tax imposed by this Part if the retailer has paid the sales tax on tangible personal property purchased for resale at retail sale. The credit may be claimed only on the return […]
§1811. Sales tax 1. Tax imposed; rates. A tax is imposed on the value of all tangible personal property, products transferred electronically and taxable services sold at retail in this State. Value is measured by the sale price. A. For sales occurring on or after October 1, 2013 and before January 1, 2016, the […]
§1812. Adding tax to sale price 1. Computation. [PL 2017, c. 211, Pt. B, §3 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).] 1-A. Computation. Every retailer shall add the sales tax imposed by section 1811 to the sale price on all sales of tangible personal property and taxable services that are subject to […]
§1813. Illegal collection of sales tax prohibited Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime. [PL 1991, c. 546, §24 (AMD).] SECTION HISTORY PL 1977, c. […]
§1814. Excessive and erroneous collections 1. Tax liability. Whenever the tax collected by a retailer for any period exceeds that provided by law, whether the excess is attributable to the collection of tax on exempt or nontaxable transactions or erroneous computation, the total amount collected, excluding only that portion of the excess that has been […]
§1815. Tax from sales occurring on tribal land 1. Passamaquoddy Sales Tax Fund. The Passamaquoddy Sales Tax Fund, referred to in this section as “the Passamaquoddy fund,” is established as a dedicated account to be administered by the Treasurer of State for the purpose of returning sales tax revenue to the Passamaquoddy Tribe pursuant to […]
§1816. Special rules for mobile telecommunications services (REPEALED) SECTION HISTORY PL 2001, c. 584, §9 (NEW). PL 2001, c. 584, §10 (AFF). PL 2003, c. 673, §V24 (RP). PL 2003, c. 673, §V29 (AFF).
§1817. Taxes on retail marijuana and retail marijuana products (REPEALED) SECTION HISTORY IB 2015, c. 5, §3 (NEW). PL 2017, c. 1, §21 (AMD). PL 2017, c. 409, Pt. D, §3 (RP). PL 2017, c. 452, §30 (AMD). PL 2021, c. 293, Pt. A, §49 (AMD).
§1818. Tax on adult use cannabis and adult use cannabis products All sales tax revenue collected pursuant to section 1811 on the sale of adult use cannabis and adult use cannabis products must be deposited into the General Fund, except that, on or before the last day of each month, the State Controller shall transfer […]
§1819. Sourcing 1. “Receive” and “receipt” defined. For the purposes of this section, “receive” and “receipt” mean: A. Taking possession of tangible personal property; [PL 2019, c. 401, Pt. B, §18 (NEW).] B. Making first use of services; or [PL 2019, c. 401, Pt. B, §18 (NEW).] C. Taking possession or making […]
§1820. Tax on rental of all-terrain vehicles By the 20th day of each month beginning January 1, 2022 and ending July 20, 2022, the assessor shall notify the State Controller and the Treasurer of State of the amount of revenue attributable to the tax collected under this Part on the rental of all-terrain vehicles as […]
