§1861-A. Reporting use tax on individual income tax returns The assessor shall provide that individuals report use tax on items with a sale price of $5,000 or less on their Maine individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability for the period of the tax return. […]
§1861. Imposition A tax is imposed, at the respective rate provided in section 1811, on the use or other consumption in this State of tangible personal property or a service, the sale of which would be subject to tax under section 1764 or 1811. Every person so using or otherwise consuming is liable for the […]
§1862. Sales or use tax paid to another jurisdiction The tax imposed by this Part does not apply to the use, storage or other consumption in this State of tangible personal property or taxable services purchased outside the State upon which the purchaser has paid a sales or use tax imposed by another taxing jurisdiction […]
§1863. No tax on returned merchandise donated to charity (REPEALED) SECTION HISTORY PL 1981, c. 503 (NEW). PL 2019, c. 401, Pt. B, §19 (RP).
§1864. No use tax on donations to exempt organization A use tax is not imposed on the donation of merchandise by a retailer from inventory, including merchandise that has been returned to the retailer, to an organization if sales to that organization are exempt from sales tax under section 1760 or if that organization is […]
§1865. Deposit of use taxes paid on certain fuels The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying for a fuel tax refund under section 3218 and taxed under this chapter into the Multimodal Transportation Fund account established in Title 23, section 4210-B. […]
